Before making a donation to a good cause, individuals and companies, should consider a gift to a disadvantaged school. Since April 6th any such donations will qualify for tax relief. The new measures allow an individual to donate a minimum of £250 up to a maximum of £1,000 in any one year, while claiming tax relief at the standard rate of 26 per cent.

Companies are also being encouraged to help to fund education facilities, again with a minimum donation of £250, but in this case rising to a maximum of £10,000 to any one school.

There is a provision for donations of up to £50,000 where the funds are spread among a number of these schools. Again these donations qualify for tax relief at the standard rate. There are almost 1,000 primary, post primary and VEC schools which are designated as disadvantaged by the Department of Education. They are spread around the Republic.