Dáil Éireann Debate, Tuesday - 19 June 2018
136. Deputy John Curran asked the Minister for Finance if section 23A of the Taxes Consolidation Act 1997 will be amended to include professional snooker players (details supplied); and if he will make a statement on the matter. [26321/18]
View answerAs the Deputy may know, retirement relief for certain sportspersons was introduced in Finance Act 2002 and the categories of sportspersons that can avail of tax relief are set out in schedule 23A of the Taxes Consolidation Act 1997 (TCA). These categories include athletes, badminton players, boxers, cricketers, cyclists, footballers, golfers, jockeys, motor racing drivers, rugby players, squash players, swimmers and tennis players. (Cricketers and swimmers were added by to the TCA by s.5 of Finance Act 2012.) I currently have no plans to propose any further additions to schedule 23A.
