A Working Group was set up in 2015 to examine the possibility of tax relief for donations to sporting bodies for non-capital projects. The Working Group included representatives from the Department of Finance, the Department of Public Expenditure and Reform and the Department of Transport, Tourism and Sport. The Department of Finance emphasised to the Working Group that any new tax expenditures would need to be matched by new revenue raising measures or expenditure cuts and no new tax relief for donations to sporting bodies for non-capital projects was introduced. Taxation matters are matters for the Minister for Finance in the first instance.