Niall Collins
Question:302. Deputy Niall Collins asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if she will assist a club request (details supplied); and if she will make a statement on the matter. [45200/20]
View answerWednesday, 13 January 2021
Questions (302)
Written answers
As the Deputy will be aware, my Department is responsible for the Sports Capital and Equipment Programme and the club in question successfully applied for a grant under the 2018 round of the Programme.
Separately, the Revenue Commissioners operates the Tax Relief for Donations to Certain Sports Bodies scheme. If a sports club or organisation is acquiring land or buildings, developing facilities, purchasing fixed non-personal equipment for sports activities, or repaying a loan for these purposes, Section 41 of the Finance Act 2002 provides a tax relief incentive to individuals or companies to make a donation towards the cost of these projects.
My Department’s role in relation to this Revenue scheme is to confirm that the projects in question comply with the eligibility criteria for sporting projects and issues a certificate in this regard. In relation to this however, it is a requirement that work cannot have already started prior to the application for the Tax relief. This requirement is set down in Section 847A Taxes Consolidation Act, 1997 sub section 4 which states:- "The Minister, on the making of an application by an approved sports body in advance of the undertaking by that body of a project, may give a certificate to that body stating that the project to be undertaken by that body may be treated as an approved project for the purposes of this section".
Unfortunately, my Department has no discretion in relation to this requirement. If however, the club referred to by the Deputy has incurred debts in completing eligible works, it may be possible to claim tax relief for donations used to pay off this debt. In addition, my Department will be happy to consider any request for certification for any future phases of the club’s development plans. Accordingly, the club may wish to contact the Sports Capital Division of my Department (email SportsCapitalProgrammes@tcagsm.gov.ie) to discuss further.