Sports bodies tax exemption

Overview

The Sports Body Tax Exemption can be granted to a sports body whose sole purpose is to promote an athletic or amateur game or sport. Any income received by the sporting body must also be used for the purpose of promoting the game or sport.

If the exemption is granted to your sporting body, you may be exempt from paying:

If your organisation has employees, you will have to pay Income Tax under the Pay As You Earn (PAYE) system.

The exemption does not apply to Deposit Interest Retention Tax (DIRT) or Value-Added Tax (VAT).

There are certain conditions that must be met before you can apply for the exemption. These conditions are explained in the following pages.

Next: How to apply for a Sports Body Tax Exemption