Michael Healy-Rae
Question:93. Deputy Michael Healy-Rae asked the Minister for Finance his views on a matter (details supplied) regarding the Central Remedial Clinic; and if he will make a statement on the matter. [20048/16]
View answerWednesday, 6 July 2016
Questions (93)
Written answers
As the Deputy will be aware, I do not have ministerial responsibility for grants or funding provided to a charity.
I am advised by the Revenue Commissioners that for reasons of taxpayer confidentiality it cannot comment on individual cases.
By way of general comment, Revenue is responsible for administering the Charitable Tax Exemption scheme in accordance with Section 207 and the Donations to Approved Bodies scheme, insofar as it relates to charities, in accordance with Section 848A of the Taxes Consolidation Act 1997.
Revenue's role in relation to Section 207 of the Taxes Consolidation Act 1997 is restricted to ensuring that Charitable Tax Exempt status is granted to bodies or trusts that are established solely for charitable purposes and to ensuring continued compliance with the terms of the relevant governing instrument under which entitlement was originally granted. Revenue carries out ongoing reviews of charities to ensure continued compliance with the terms and conditions as set down and can withdraw the entitlement where non-compliance is uncovered.
Section 848A of the Taxes Consolidation Act 1997 provides for a scheme of tax relief on donations to eligible charities and other approved bodies. The list of approved bodies for the purposes of Section 848A, which includes eligible charities, bodies approved for education in the arts and eligible primary, secondary and third level institutions, is available on the Revenue website at www.revenue.ie.
Revenue has no role to play in the overall regulation of charities, which is the remit of the Charities Regulator. The Revenue Commissioners administer the charitable tax exemption scheme and the tax relief scheme for donations to eligible charities and other approved bodies, which includes vetting and processing applications from bodies claiming exemption from tax on the basis that they are charities. The role also includes monitoring such bodies once they have been granted the exemption to ensure that the relevant terms and conditions continue to be fulfilled.