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The Charitable Donation Scheme allows tax relief on qualifying donations made to eligible charities and approved bodies.

The Charitable Donation Scheme allows tax relief on qualifying donations made to eligible charities and approved bodies. If an individual makes a donation of over €250 in the year, the charity or approved body can claim a refund of tax paid on that donation by the donor.

If a company makes a donation of over €250 in the year, the company can claim a tax deduction as if the donation was a trading expense.

There is a four year time limit for making a claim under this scheme.

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