Revenue eBrief No. 068/24

11 March 2024

07-03-08 Games and Sports Bodies Exemption

Tax and Duty Manual 07-03-08, Games and Sports Bodies Exemption, has been updated:

  • In paragraph 1 to refer to the insertion, into section 235 Taxes Consolidation Act 1997, by Finance (No. 2) Act 2023, of a definition of sport which includes both competitive and recreational sport; and
  • In paragraph 6, which includes a summary of the High Court case concerning the "sole purpose" test in section 235(1) TCA.