Dáil Éireann debate -
Tuesday, 7 Nov 1995

Vol. 457 No. 7

Written Answers. - Tax Relief for Designated Charities.

Michael Bell

Question:

78 Mr. Bell asked the Tánaiste and Minister for Foreign Affairs, regarding section 8 of the Finance Act, 1995, concerning tax relief on designated charities, the number and names of bodies or institutions which have submitted accounts and reports to him from the date that this section came into effect; whether he has had a list published in Iris Oifigiúil; the names of the countries which are on the list of aid recipients; and if he will make a statement on the matter. [16252/95]

Tánaiste and Minister for Foreign Affairs (Mr. Spring):

Fifteen bodies have submitted reports and accounts since this section came into effect. The bodies are: Actionaid Ireland; Agency for Personal Service Overseas; Christian Aid; Concern Worldwide; GOAL; Gorta; Irish National Committee for UNICEF; Oxfam in Ireland; Refugee Trust; Self Help Development International; Trócaire; World Vision of Ireland; Bank of Ireland Group Employees' Fund for Third World Charities; SAFE (Support for Afghan Further Education) and Bóthar. A list of the charities that have been designated was published in Irish Oifigiúil on 6 October 1995.

The list of aid recipients, part 1: aid to developing countries and territories, mentioned in section 8 of the Finance Act, 1995, is produced by the development assistance committee of the Organisation for Economic Co-Operation and Development. The list follows:

DAC List of Aid Recipients

Part 1: Aid to Developing Countries and Territories (Official Development Assistance)
LLDCs	Other LICs (per capita GNP	LIMCs (per capitaGNP $676-$2.295 in 1992)	UMICs (per capita GNP $2,696-$8,355 in 1992)	HICs (per capita GNP >> 58.355 in 1992)
Mozambique	India	Bolivia	Angola	Mauritius	Taiwan
Tanzania	Nigeria	Côte d'Ivoire	*Albania	Brazil	Bahamas The²
Ethiopa	Kenya	Philippines	Cuba	Malaysia	Cyprus
Sierra Leone	Guyana	Senegal	Gaza and	St. Lucia	Israel
Uganda	China	*Armenia	Jericho	Venezuela	*Hong Kong
Nepal	Pakistan	*Kyrgyz Rep.	Iraq	Uruguay	Singapore²
Bhutan	Nicaragua	Cameroon	Korea	Mexico	—
Burundi	Ghana	*Georgia	Democratic	Suriname	*Bermuda
Chad	*Tajikistan	*Uzbekistan	Republic of	Trinidad and	Brunei
Malawi	Sri Lanka	*Azerbaijan	Lebanon	Tobago	*Cayman
Guinea Bissau	Honduras	Papua New	*Macao	Gabon	Islands
Bangladesh	Zimbabwe	Guinea	Marshall	St. Kitts and	*Falkland
Madagascar	Egypt	Peru	Islands	Nevis	Islands
Rwanda	Indonesia	Guatemala	Mongolia	—	*French
Laos	—	Morocco	Micronesia,	Cook Islands	Polynesia
Zambia	Eritrea	Congo	Federated	*Mayons	*Gibraltar
Mali	*Timor	Dominican	States of	Nauru	Kuwait¹
Burkiona Faso	Viet Nam	Republic	Niue		*New
Niger		Equador	*St. Helena	Threshold for	Caledonia
Equatorial		Swaziland	Syria	World Bank	Qatar²
Guinea		Jordan	Tokelau	Loan eligibility	United
San Tome and		El Salvador	*Turks and	($4,715 in 1992)	Arab
Principe		*Turkmenistan	Caicos		Emirates²
Togo		Colombia	Islands	Antigua and
Gambia		Jamaica	*Wallis and	Bermuda
Central African		Tonga	Futuna	Seychelles
Republic		Paraguay	States of Ex	Argentina
Benin		Namibia	Yugoslavia	Oman
Maldives		*Kazakhstan		Barbados
Guinea		Tunisia		Korea Rep. of
Comoros		Thailand		Saudi Arabia
Mauritania		Algeria		—
Lesotho		Turkey		*Aruba
Kiricati		St. Vincent and		Bahrain
Solomon		the Grenadines		Greece
Islands		Costa Rica		Libya
Cape Verde		Fiji		Malta
Western Samoa		Iran		*Montserrat
Vanuatu		Belize		*Netherlands
Botswana¹		Grenada		Antilles
Afghanistan		Panama		*US Pacific
Cambodia		Dominica		Islands
Djibouti		Chile		[not FSM or
Haiti		Black		Marshall
Liberia		communities		Islands]
Myanmar		of South		*Virgin Islands
Somalia		Africa		(UK)
Sudan		—
Tuvalu		*Anguilia
Yemen
Zaire

* CEECs NIS. †Territory

I All countries and territories above this threshold in 1992, 1993 and 1994 to progress to more advanced status in 1996 unless exmpted after case-by-case review.