Charitable Donation Scheme The Charitable Donation Scheme allows tax relief on qualifying donations made to approved bodies. For the purposes of the Charitable Donation Scheme, an approved body is: “primary, second and third level institutions who have programmes approved by the Minister for Education and Skills” If an individual donates €250 or more in a … Continued

The board of management must develop and agree a fundraising from the public policy. The policy must be reviewed annually and updated where necessary. The board of management must approve the fundraising activities of the school for the coming year. > Further Guidance on fundraising > Guidance on the nominal codes for fundraising income and … Continued

The Finance Act 2022 introduced Section 897C which will require employers to report details of certain expenses and benefits made to employees and board of management members. Reporting the details of these expenses and benefits commenced on 1 January 2024. You must submit details of these expenses and benefits using Revenue Online Service (ROS). This … Continued

Revenue Audits – Payments to Personnel The Revenue require details of all payments made by the school to individuals/companies during each the tax year i.e. January to December including the following: Cleaners. Caretaker/grounds person. Grass cutting/gardeners. Casual labour i.e. covering leave etc for the regular cleaners/caretakers etc. Painters/decorators. Building works/repairs/maintenance including electrical and plumbing work … Continued

Revenue Payroll Return & Payment Due Dates The introduction of PAYE modernisation in January 2019 has eliminated the need for P30 and P35 returns to Revenue.  Reporting to Revenue is now in real-time at the end of each weekly/monthly payroll run, using a payroll submission report (PSR). Monthly Statement Each month, the Revenue will issue … Continued