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:
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:
22 Windsor Place,
Alternatively, you can sign, scan and email the form to us at email@example.com, along with your sponsor reference number if appropriate.
Please see Frequently Asked Questions below or visit www.revenue.ie for additional information
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.
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.
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.
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.
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.
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.
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.
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.
If you have any queries about this matter, please contact ChildFund Ireland on 016762128 / 1800 22 10 10 or firstname.lastname@example.org. Alternatively, please contact the Collector General’s Division of the Revenue Commissioner on 1890 66 63 33 or email@example.com.