For example, the parish can claim a rebate of €62.50 for a contribution of €250 per year made by a person on the standard rate (20%) . If the tax rate is 41% the rebate is €173.72. Donations of €300 give rebates of €75 or €208.
This is subject to the following conditions:
- Contribution for the year must be €250 or more (this is the total of all collections through the envelopes - Sunday Offering, Mission, Trócaire, Peter's Pence, Support of Priests, etc)
- Contributor has paid tax under PAYE
- Donation was paid in money or cheque
- Donation given as gift to the parish, without any benefit in return
Full details can be found on the Revenue website here.
Those taxable under self-assessment can also claim the rebate - again details available on the Revenue website.