Gifts & Donations

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I would like to take the opportunity of noting that changes announced in the 1999 Finance Bill make it possible to assist current and future building programmes and service development through a tax incentive scheme. The Minister for Finance has approved that tax breaks be available under Section 484 of the 1997 Taxes Consolidation Act for personal and corporate donations for "The promotion of the public library service, as defined by section 33 of the local government act, 1994 by library authorities and an Chomhairle Leabharlanna, as defined by section 32 and 34 respectively of that act." Tax relief is available on amounts up to a maximum of twelve thousand, seven hundred euro - €12,700.

Assistance by way of donation outside of this tax incentive scheme would of course be welcome in respect of the current capital building programme and additional developments of services planned in future years.

Margaret Hayes
Dublin City Librarian
February 2011

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