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Tax Rebate on Donations

Make your donation go further at no extra cost to you.

If you paid tax on any income from 2013 onwards, please complete one of the following forms (explained below in further detail) and return to ChildFund:

CHY3 Cert

CHY4 Cert

Background to the tax back scheme:

Up to December 2012, the Government’s Tax Relief scheme allowed tax on donations made to ChildFund Ireland to be claimed back by ChildFund if the donors were PAYE workers only CHY2 Cert

However, from January 2013 the Tax Relief scheme changed to include all donors who paid tax on their income whether they were Self-Assessed or PAYE workers.

This means that if you donate €250 or more in one calendar year, ChildFund can claim tax back on your gift, whether you are a PAYE worker or self-assessed.  For example, a typical sponsor’s contribution of €264 could be increased to €382.60.

From 2013 there are two types of tax rebate certs that can be completed by Donors depending on their preference, an Enduring cert or an Annual cert.

The CHY3 Cert is an Enduring Cert and allows ChildFund claim back tax on any donation made by a sponsor for the next five years , or a CHY4 Cert which is an Annual cert completed by a sponsor allowing ChildFund claim back tax on their donation for the previous year.

We need your help to make this happen!  Please complete the cert to release these additional funds and help your generous donation make an even bigger difference in the lives of vulnerable children.  Just imagine how much more good we could do if every ChildFund Ireland supporter did this.  If we do not receive a tax rebate form from you, the money remains with the Revenue Commissioner.

The new CHY3 Cert is an Enduring Certificate which means no more annual form filling. By signing it, you give ChildFund permission to claim back the tax on any donation you may make to us every year for the next five years. Each year we will make contact with you to ask if we may use the enduring cert for that year. Should you not wish to sign an Enduring cert and prefer to complete An Annual Cert CHY4, please download here.  If you are unable to print these forms, please contact our office today on 01-6762128 or Freephone 1800 22 10 10 to request one.  We kindly request that you sign the Tax Rebate Cert and insert your PPS number. Then return the form in a FREEPOST envelope to:

ChildFund Ireland,
22 Windsor Place,
Dublin 2

Alternatively, you can sign, scan and email the form to us at info@childfund.ie, along with your sponsor reference number if appropriate.

Please see Frequently Asked Questions below or visit www.revenue.ie for additional information

Frequently Asked Questions about TAX Rebate:

Am I eligible to claim for Tax relief on donations made by me after January 2013 to ChildFund?

No. Where an approved body has received a repayment of tax in respect of donations you made to that body, you cannot subsequently have any part of that tax repaid to you

Tax relief in respect of donations made on or after 1st January 2013 by individuals (whether self-assessed or PAYE taxpayers) to ChildFund Ireland is now claimable by ChildFund rather than the donor.

A donation is grossed up at the specified rate (currently 31%) and ChildFund is deemed for the purposes of the relief to have received the grossed up amount net of tax deducted at the specified rate.

For example, Joan makes a cash donation of €264.00 to ChildFund in the tax year 2013. Under the tax relief scheme ChildFund is deemed to have received a donation of €382.60 (i.e. €264.00 grossed up at 31%) less tax deducted of €118.60. On the assumption that Joan has paid income tax for 2013 of at least €118.60, ChildFund can obtain a refund of that amount from Revenue after the end of the tax year 2013.

The amount repaid to an approved body for any tax year cannot exceed the amount of tax paid by the donor for that year. For example, if Joan’s income tax liability for 2013 is €100 (which she has paid), the repayment to ChildFund is restricted to that amount.

Joan is not entitled to a repayment of any part of the tax that has been repaid to the approved body

What if I do not pay tax but my spouse does?

As a married couple, either of you can complete the form. Simply make sure that the PPS number, name and signature is from the tax paying spouse.

What if I am the named sponsor but the money comes out of a joint account?

If you made a donation and you are a tax payer, we can claim tax rebate on your donation, even if it comes from a joint account.

What if I am a pensioner?

If you receive the state pension only, then you do not pay income tax. However, if you have other income in addition to the state pension, ChildFund may be able to claim on this amount.

When should I complete a CHY3 Enduring Certificate?

You should complete a CHY3 Enduring Certificate if you wish to allow ChildFund Ireland to claim tax relief in respect of donations you make to them during the lifetime of the certificate. An Enduring Certificate is valid for a period of 5 years unless you cancel it before the end of that period.

You should complete a CHY3 Cert in respect of donations for 2013 and subsequent years.  The older CHY2 Cert should only be used in respect of donations made prior to 2013 and by PAYE taxpayers only .

Can I complete more than one Enduring Certificate?

Yes. You can complete an Enduring Certificate in respect of all of the approved bodies to which you make donations.

Can I renew an Enduring Certificate?

Yes. ChildFund may contact you by phone, post, email or text in this regard. Alternatively, you can advise ChildFund to renew the certificate each year.

What if I do not want to complete an Enduring Certificate?

There is no obligation on you to complete any certificate in respect of your donations. You can complete an Annual Certificate, CHY4, if you prefer to provide a certificate to ChildFund on an annual basis rather than an enduring Certificate.

Can I cancel an Enduring Certificate?

Yes, but you must notify ChildFund Ireland of its cancellation.

What happens if my circumstances change during the lifetime of an Enduring Certificate?

You must advise ChildFund immediately of any change in your circumstances that would affect their entitlement to claim tax relief in respect of your donations.

Are there limits for tax relief purposes on the amount I can donate in any tax year?

Yes, there are some limits in place for tax relief purposes.  The donations must be no less than €250 and cannot exceed €1,000,000 annually. N.B. These limits apply solely for the purposes of tax relief on your donations – they do not impose any restrictions on the amount you can donate to ChildFund Ireland.

If you are associated with an approved body, or bodies, the amount of your donations to that body, or bodies are, for tax relief, limited to an amount equivalent to 10% of your total income.

What is an approved body?

For the purposes of the scheme of tax relief for donations under section 848A of, and Schedule 26A to, the TCA 1997, an ‘approved body’ is any charity which is authorised in writing by the Revenue Commissioner. See www.revenue.ie for further details.

Can I reclaim tax that has been repaid to ChildFund?

No. Where ChildFund has received a repayment of tax in respect of donations you made to us, you cannot subsequently have any part of that tax repaid to you.

What is a PPS Number?

Your Personal Public Service (PPS) number is a unique reference number that helps you to gain access to benefits and information from public service agencies in Ireland. You can find your PPS numbers on: all correspondence from Revenue; Social Services Card; Pay Slip, P60 and P45.

Are my PPS Number and all other information I give treated as confidential?

The information given to ChildFund Ireland will be treated in the strictest confidence and will be used only to claim tax back for the period specified on the Tax relief form. It is not shared with any third party or used for anything other than the stated purpose.

Further Information

If you have any queries about this matter, please contact ChildFund Ireland on 016762128 / 1800 22 10 10 or info@childfund.ie.  Alternatively, please contact the Collector General’s Division of the Revenue Commissioner on 1890 66 63 33 or charities@revenue.ie.

tax rebate on donations

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