What if the donor pays tax through both PAYE and self-assessment?
Where a person is PAYE but also has some (however small) self-assessed income, that person is considered a “chargeable person” and therefore is entitled to relief for the donation at the marginal rate of tax. In other words, they operate as self-assessed donors as in example two above. If such donors are included (in error) in the claim forms submitted by a charity, Revenue Claims section will disallow them and reduce the overall claim amount accordingly. This can delay the repayment of claims so it is in the interests of charities to try to establish with donors who complete the “Appropriate Certificate” that all of their income in assessed under PAYE only before submitting their annual claims form. Other points to remember: Tax relief can only apply to donations which: • are €250 or greater in one year • are in the form of money or shares, or a combination of money and shares • are not repayable • do not confer a benefit on the donor or any person connected with the donor, and • are
