Charitable Tax Relief (Republic of Ireland)

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If you pay PAYE income tax in the Republic of Ireland and donate more that €250 in a tax year, CMSI can claim tax relief on your donations. This significantly increases the value of your donations at no extra cost to yourself. The amount we can claim back depends on your rate of tax. All you need to do is download, complete and return the Enduring Certificate, or contact the CMSI offices to request a paper version. If your gift is eligible and you have not completed a form we will contact you at the end of the tax year.

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Gift Aid (UK)

 

An update regarding Gift Aid 

 

CMSI was established in 1814, and registered as both a company and charity in the Republic of Ireland in 1968. During that time we have also been correctly registered with the Charity Commission, UK, specifically as an entity with its primary registration in RoI. This has given us all the rights and responsibilities of working as a charitable organisation in Northern Ireland as well as in RoI. Our RoI registrations are solid and unchanging, and we continue to uphold all our responsibilities and benefit from the Charitable Tax Back Scheme. 

 

However, at our 2024 AGM, we shared with you changes to UK tax law which has affected our ability to claim Gift Aid on donations from NI/UK residents. The changes were buried in the Westminster Budget of 2023, but this was poorly communicated – to the extent that our professional advisors were unaware of the change until much later. The changes make some logical sense post-Brexit, but make absolutely no allowance for realities on the island of Ireland. 

 

Our initial response was to work with some affected charities and The Wheel to see if, as a minimum, we could get an extension of the grace period. This included communication with MPs and MLAs, including some face-to-face meetings. It became clear over time that this was a decision by the UK Treasury in Westminster, and they were not inclined to change their position. 

 

We are in the process of setting up a structure which will enable us to receive donations and claim Gift Aid. This is modelled on the approach of organisations in a similar position, e.g. Bishop’s Appeal. We have already set up a company for this purpose, and have applied for charity status with the Charity Commission for Northern Ireland. This process, unfortunately, can take six months or more, and only then can we apply to HMRC for Gift Aid approval. 

 

It is important to note that we had initially anticipated that we would be able to retrospectively claim gift aid on donations from April 2024 (when our ability to claim Gift Aid on donations from NI/UK under existing arrangements ceased) up to the date of the establishment of our new arrangements, however we have recently been advised that we will only be able to claim gift aid from NI/UK residents once the new arrangements are in place.  

 

It is our hope that, within the next twelve months, we will be able to ask our NI residents, and UK donors, to re-register for Gift Aid, which will benefit CMSI once more. However, for now we are unable to claim Gift Aid on gifts given from NI/UK taxpayers, and we are pausing the process until the issue is resolved. This will have no impact on supporters who are resident in RoI. 

 

We find the present situation to be unacceptable and deeply regrettable. We feel that this update is important to acknowledge your trust in CMSI, and to emphasise the stewardship which we bring to bear on all your donations. We request your understanding as we work hard to overcome the presenting issues, and your prayers as we seek to advocate for CMSI. 

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