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Donate to Donnybrook LTC

airhall donnybrook

We received approval from the Department of Transport, Tourism & Sport on 10th June 2016 certifying Donnybrook Lawn Tennis Club as meeting the qualifying criteria for tax relief on donations made in respect of the construction of the Airhall. Tax relief for a project of this nature is governed by Section 847A of the Taxes Consolidation Act. Details of how tax relief applies depending on whether the donor is a self-employed individual, a PAYE taxpayer or a company can be seen at www.revenue.ie/en/practitioner/law/notes-for-guidance/tca/part18d.pdf, and is summarised as follows:

  • To obtain tax relief, the minimum donation must be €250
  • Where a donation is made by an individual who is not within the self-assessment system (i.e. a PAYE taxpayer), the approved sports body (DLTC) will be able to claim back from the Revenue Commissioners the tax of the individual donor associated with the relevant donation on a grossed-up basis. The relief for donations will apply at the taxpayer’s marginal rate. It will be paid by the Revenue Commissioners to the beneficiary of the donation (i.e. DLTC) in the case where the donations are made by PAYE taxpayers. For example, if an individual who pays income tax at the higher rate – 41% – makes a qualifying donation of €590 to DLTC, the club will be deemed to have received €1,000 less tax of €410. DLTC will then be able to claim a refund of €410 from Revenue at the end of the year.
  • Where an individual who pays tax under the self-assessment system makes a relevant donation, the amount of the donation is to be deducted from the total income of the individual chargeable to income tax. A claim for relief by an individual within the self-assessment system must be made with the individual’s income tax return for the year of assessment in which the relevant donation is made.
  • Where a relevant donation is made by a company, it is treated for corporation tax purposes as a deductible trading expense of a trade carried on by the company, or an expense of management deductible from the total profits of the company, for the accounting period in which it is made. A claim by a company under the section is to be made along with the company’s corporation tax return under self-assessment for the accounting period in which the relevant donation is made.

If you wish to make a donation to help finance the acquisition and construction of the Airhall, please click on any of the pre-determined amounts in blue below or enter any amount by clicking on the green button.