Donating a National Heritage Item to the
Irish Heritage Trust
If you donate an important national heritage item to an approved body, you can claim a tax credit equal to 80% of its market value. The Irish Heritage Trust is an approved body.
If you donate an important national heritage item to an approved body, you can claim a tax credit equal to 80% of its market value. The Irish Heritage Trust is an approved body.
You can offset the tax credit you are due from the donation against Income Tax (IT), Corporation Tax (CT), Capital Gains Tax (CGT) or Capital Acquisitions Tax (CAT), which could be either Gift Tax or Inheritance Tax.
Under Section 1003 (A) of the Taxes Consolidation Act, 1997, tax relief is available in respect of the donation of important national heritage items to the Irish national collections. The relief consists of a tax credit equal to the value of the heritage item(s) donated which can be credited against particular tax liabilities incurred by the donor. For the purposes of the relief, heritage item(s) means any kind of cultural item including:
- any archaeological item, archive, book, estate record, manuscript and painting
- any collection of cultural items
- any collection of same in their setting which are considered appropriate for donation to the national collections
Further information from Revenue can be found here: Tax Relief for the Donation of Heritage Items
If you would like to chat about donating a National Heritage Item to the Irish Heritage Trust, please contact Paul McCarthy, Head of Philanthropy & Supporter Engagement, for a confidential discussion.
Our Properties
We manage and care for Fota House, Arboretum & Gardens, Johnstown Castle Estate & Gardens, and Strokestown Park House & Gardens, as well as the National Famine Museum, the Irish Agricultural Museum and thanks to the generosity of Fingal County Council, we are thrilled to be establishing a significant cultural hub at No.11 Parnell Square East, Dublin 1 (the headquarters of the Irish Heritage Trust) which will be used by a wide variety of educational, arts, cultural and heritage organisations. This involves exciting plans to create ‘The Poetry Ireland Centre’ as well as a shared heritage space, in a historic building that can be enjoyed by the public for generations to come. All of these enchanting properties are managed on behalf of the community on a non-profit basis.
Governance
The Irish Heritage Trust is an independent registered charity governed by a voluntary Board of Trustees and guided by the Code of Good Practice for Good Governance of Community, Voluntary and Charitable Organisations in Ireland.
Charity Regulatory Authority Number: 20061609
Revenue Charity Number: 16848
VAT Number: 9571484R
Company Registration Office Number: 422959
Contact the Irish Heritage Trust Philanthropy Department
If you would like to talk to us about philanthropy, finance or governance at the Irish Heritage Trust, please contact us below:
Philanthropy
Paul McCarthy, Head of Philanthropy & Supporter Engagement
p.mccarthy@irishheritagetrust.ie
Governance
Daniel Stanford, Deputy Company Secretary
secretary@irishheritagetrust.ie
Finance
Ciaran Griffith, Finance Officer
finance@irisheritagetrust.ie
Donations & Data Enquiries
Every Donation Counts
As a registered charity we count on your support to protect and bring to life heritage properties for the benefit of all. Your support has real impact and enables us to:
