Taxes Consolidation Act 1997 section 208A

Overseas charities

Section 208A allows charities established in an EEA state, an EFTA state or the United Kingdom to apply to the Revenue Commissioners for a determination that they would qualify for the tax exemptions available to Irish charities under sections 207 or 208.

• A charity based in an EEA state, an EFTA state or the United Kingdom may apply to Revenue for a determination that it would qualify for tax exemptions on Irish-source income such as rental income, interest, dividends and trading profits
• Revenue, or an officer authorised by them, is responsible for determining whether the charity qualifies, and must issue a notice of determination where the outcome is favourable
• Revenue may extend the deadline by which a charity must apply its income to charitable purposes, provided it is satisfied the charity is in the process of doing so
• Each claim must be verified by a document equivalent to a sworn affidavit, and proof may be given by the treasurer, trustee or a duly authorised agent