Charities: Tax Allowances
The question
To ask the Chancellor of the Exchequer, if she will make an assessment of the adequacy of tax reliefs provided to charities who work in both Northern Ireland and the Irish Republic, but are physically based in Northern Ireland and constituted in the Irish Republic.
Answered by James Murray
The UK tax regime for charities is among the most generous in the world with tax reliefs for charities and their donors worth over £6 billion for the tax year to April 2024.
In March 2023, the UK Government announced that from April 2024 charitable tax reliefs would be restricted to UK-based charities. This means that, to be eligible for UK charity reliefs, a charity must fall under the jurisdiction of the High Court in England and Wales, Northern Ireland, or the Court of Session in Scotland. This can be achieved through registration with one of the UK charity Commissions or HMRC. Such a charity can continue to support charitable causes in both Northern Ireland and the Irish Republic.
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