COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL

MEETING OF LUCAN AREA COMMITTEE

Tuesday, December 6, 2011

HEADED ITEM NO. 14

Compliance with Revenue Commissioners in relation to Community Grants

REPORT:

South Dublin County Council has been operating a Community Grants Scheme for many years now, and many hundreds of community projects have been assisted to date through the various forms of grant aid available.

All grant applications are considered, and those applications recommended by Community Services Department are referred to the appropriate Area Committee Meeting.  If the ACM endorses the recommendations, the grant applications then go to the full Council meeting for approval or otherwise.

When groups have been approved financial assistance at the County Council Meetings, they are formally notified and where applicable, are asked to submit receipts. Upon receipt of same, a supplier ID form is set up with our Finance Department to enable us to make payment.

New regulations have been implemented which requires that any voluntary non-profit organisation needs to fill and return a Non Profit Tax Form to the Revenue Commissioners.  This applies where the value of the grant exceeds €1,000 in any given year.

The form requests details such as the name and address of the group, the reason for seeking tax registration, the name and address of a responsible person, group details (objectives of the group, how the group is funded) and asking "if any individual will benefit from the activities or finances of the group / organisation."  The form is a single page with five questions on it.

Where the value of the contribution / grant exceeds €1,000 in any given year,  South Dublin County Council is required to make a tax return of all grant payments made, and also to indicate each group’s tax reference. This form will enable community groups to get tax clearance and to have a tax reference number. When setting up a supplier for payment of the grant, The Council's  Finance Department  must have a tax reference number.

While this appears to be causing difficulty with some groups, the Council does not have any discretion or powers to waive the requirements of the Revenue Commissioners.