asked the Minister for Finance if he will extend to all amateur sports bodies the income tax exemption at present confined to the GAA, as recommended by the Income Tax Commission.
4.
Ceisteanna—Questions. Oral Answers. - Tax Exemption for Sports Bodies.
3.
asked the Minister for Finance the estimated cost of exempting from income tax the income of all amateur sports bodies which is directly applied to the promotion of sport, so far as it is not already exempted.
I propose, with the permission of the Ceann Comhairle, to take questions Nos. 3 and 4 together.
The Commission on Income Taxation recommended in their seventh and final report that the income of all amateur sports bodies which was directly applied to promote sports activities should be exempt from income taxation, so far as not already exempted. This recommendation and the other recommendations of the Commission contained in their fifth, sixth and seventh reports, are being considered by the Government and a White Paper setting out their views will be published at Budget time. The cost of implementing this recommendation would be of the order of £10,000.