An Irish individual or a bequest from an Irish citizen is permissible if they are eligible (or would have been eligible) to obtain one of the following documents:
an Irish passport
an Irish certificate of nationality
an Irish certificate of naturalisation
How do you check permissibility?
You should ask the individual to show you one of the documents mentioned above or satisfy yourself that they are, or in the case of a bequest, would have been eligible to obtain one of them.
What do you need to record?
You must record the individual’s full name. You may also find it helpful to note the documentation that the individual produced, as a record of your check.
You will need to provide us with a certified copy of one of the documents listed above when you report a donation or loan from an Irish individual to us. The document must be certified by the Department of Foreign Affairs Ireland.
Certified copies can be obtained from:
Consular Division
Department of Foreign Affairs and Trade
80 St. Stephen's Green
Dublin 2
D02 VY53
Tel: +353 1 4082174 / 4082322
Certified copies may also be requested from Irish Embassies and Consulates abroad. Please visit the Department of Foreign Affairs' website for contact details.
If you receive a bequest from an Irish citizen please contact us for advice on the supporting documentation you will need to include with your donation report.