Question

Are registered charities exempt from panning permission fees?

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Anthony Lindsay's picture

Being a registered charity

Being a registered charity does not automatically entitle you to exemption from rates, fees or charges such as planning permission. 

(Excerpts from the Revenue Commissioners document "Frequently Asked Questions - Charities")

"There is no legal framework for the registration of charities in Ireland. The Office of the Revenue Commissioners, Charities Section maintains a database of organisations to which they have granted charitable tax exemption. In granting tax exemption Charities Section give the body a CHY reference number.

The tax code provides exemptions for charities as follows:

  • Income Tax - Sections 207 and 208, Taxes Consolidation Act, 1997

  • Corporation Tax (in the case of companies) - Sections 76 and 78 Taxes Consolidation Act, 1997

  • Capital Gains Tax - Section 609, Taxes Consolidation Act, 1997

  • Deposit Interest Retention Tax (DIRT) - Section 266 Taxes Consolidation Act, 1997

  • Capital Acquisitions Tax - Section 54, Capital Acquisitions Tax Act, 1976 and Section 108(a), Finance Act, 1984

  • Stamp Duty - Section 50, Finance Act, 1979

  • Dividend Withholding Tax - Chapter 8A, Part 6, Taxes Consolidation Act, 1997."