790. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Finance the plans to introduce a mechanism for museums and art galleries to benefit from a gift aid facility, in line with the model which exists in the North of Ireland; and if he will make a statement on the matter. [57371/26]

Section 848A of the Taxes Consolidation Act (TCA) (‘Donations to approved bodies’), provides for tax relief for donations to approved bodies where the donation is greater than €250. This is know as the Charitable Donations Scheme (CDS).

Where an individual makes a charitable donation under the scheme, the “approved body” receiving the donation can claim a refund of income tax paid by the individual at a blended 'grossed-up' rate of 31%, up to the amount of tax actually paid by the donor.

Schedule 26A TCA provides the list of “approved bodies” for the purposes of the CDS. This includes eligible charities approved by Revenue; schools, eligible third level institutions; bodies approved for education in the arts; and other specified organisations.

Further information on the Charitable Donation Scheme, including links to the list of bodies with the Charitable Tax Exemption, can be found in Revenue’s Tax and Duty Manual 36-00-17 “Charitable Donations Scheme, Tax relief for Donations to Approved Bodies” on Revenue’s website.

As the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances and the commitments set out in the Programme for Government. It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.