TAX RELIEF FOR DONATIONS TO ELIGIBLE CHARITIES AND APPROVED BODIES

“Appropriate Certificate” for the purposes of Section 848A Taxes Consolidation Act, 1997

(To be completed by PAYE -Only taxpayers)

(BLOCK CAPITALS PLEASE)

I certify that I ___________________________________________(name) have made a donation

To CHIMTEKA CHILDREN SUPPORT REG NO. 16197

in the sum of (in words) _______________________________________€________(Total donated).

in the year ended 31 December, (the relevant year of assessment) and that

§ I was resident in the State for the relevant year of assessment,

§ I have paid or will pay to the Revenue Commissioners income tax of an amount equal to income tax

for the above year on the grossed up amount of the donation ,

§ neither I nor any person connected with me have received or will receive a benefit in consequence of having made this donation,

§ the donation was paid in money,

§ the donation was not subject to a condition as to repayment nor conditional on, or associated with, the acquisition of property by the eligible charity or approved body other than by way of gift, from me or a person connected with me, and

§ the donation was not less than €250 in the above year of assessment.

§ I was not directly associated (i.e. either as an employee or member) with the charity/approved body at the time the donation was made. (If you are/were directly associated with the charity/approved body at the time the donation was made then please complete the additional declaration at the bottom of the form*

PPS No.  Rate of Tax: Standard 20%  Higher 42% 

(Tick whichever is appropriate)

Signature _____________________________________________ Date ____________

Address: _____________________________________________________________________

_________________________________________ Phone Number______________________

N.B. This certificate should be completed by donors who pay tax under the PAYE tax system ONLY. A donor who is taxed under the self-assessment system but who may also pay some tax under the PAYE system should claim relief in his / her own self-assessment tax return.

* The following additional declaration is to be completed where there was a direct association between the

donor and the charity/approved body at the time the donation was made

§ I declare that the aggregate amount of all donations made by me to this body, or to other

charities/approved bodies with which I am also directly associated, does/does not (delete as appropriate)

exceed 10% of my income in that year of assessment.

Signature ______________________________________ Date ____________________

When you have completed this certificate, please forward it : Paul McDonald, Chimteka Children Support, 21 St. Fintan’s Park, Sutton, Dublin 13