Since January 2013 tax relief on donations are paid directly to the charity, applying equally to PAYE and self-assessed donors.
Tax relief is permitted at a rate of 31%, regardless of the donor’s actual tax rate, thus valuing all donations from the public equally.
To allow Marymount University Hospice & Hospital claim the tax relief you must complete one of the following forms and give it to the organisation:
CHY3 Cert – Enduring Certificate
CHY4 Cert – Annual Certificate
At the end of the year if you have made a donation of €250 or more we will write to you enclosing a form which we will ask you to fill in your PPS number, sign your name and return to us. This will allow us to claim the tax relief that we outlined above. Donors may opt to make an ‘enduring declaration’ for up to five years. This removes the need for annual form filling by donors and eases the administrative burden on charities and the Revenue.