Revenue eBrief No. 074/24

11 March 2024

Part 36-00-14 Donations to Approved Bodies

Tax and Duty Manual Part 36-00-14, Donations to Approved Bodies, has been updated in paragraph 2 to reflect the amendment to the definition of "sport" in section 235 Taxes Consolidation Act 1997 via Finance (No. 2) Act 2023. 

That section now defines "sport" as covering competitive and recreational sport.  The sporting bodies that were previously granted exemption up to and including tax year 2022, will retain the exemption provided they meet the other conditions of the section.