Revenue eBrief No. 091/26
19 May 2026
Interpretation of Tax Acts, reference to National Governing Bodies
Tax and Duty Manual Part 01-00-02 has been updated to make reference to the tax treatment, as set out in section 847AA Taxes Consolidation Act (TCA) 1997, of donations to National Governing Bodies in respect of certain sports.
This manual includes a link to the comprehensive guidance on this topic in Tax and Duty Manual Part 36-00-20. The manual also makes reference to the tax treatment of foreign body corporates which are substantially similar in nature to Irish partnerships (s1009A TCA 1997).