A new blended rate of refund will be set at 31% on all donations made by individuals on or after 1st January 2012.
Legislation providing for the changes will be set out in the forthcoming Finance Bill.
The charity will only be required to record the donor?s PPSN the first time a declaration is signed. Thereafter, charities will use their own identifier for any communications with the donor.
Further information:
http://www.budget.gov.ie/Budgets/2013/Documents/Annex%20E%20-%20Charitable%20Donations.pdf
Source: http://vcs-news.citizensinformation.ie/2012/12/17/tax-relief-on-donations-to-charities/
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