Up to 31 March 2008, a limited claim could be made for donations made to charitable causes.  This limitation was removed effective from 1 April 2008.

From the 2009 tax year, individuals can claim a rebate of one-third of all such donations made to approved organisations, up to the total of their taxable income for that year.

Companies, including closely held "family" type companies, can now claim a deduction for all such donations up to the total of the company's taxable income for the year (and gain a tax ).