Revenue eBrief No. 040/26
02 March 2026
Games and Sports Bodies Exemption (Part 07-03-08)
Tax and Duty Manual (TDM) ‘Games and Sports Bodies Exemption’ 07-03-08, which provides information on tax exemptions for certain bodies established for the sole purpose of the promotion of athletic or amateur games or sports (‘approved sports bodies’), has been amended:
- in paragraph 2, by the removal of the conditions for approval that that the majority of the directors or officers of a sports body must be resident in the State;
- in paragraph 3, to reflect the provision in Finance Act 2025 that the exemption under section 235 Taxes Consolidation Act 1997 (TCA) applies from the date an application for the exemption is approved by Revenue;
- in paragraph 7, to give further details on the exemptions under other taxes for sporting bodies;
- in paragraph 8, to state that tax relief is available under section 847A TCA for donations to sporting bodies for certain projects as defined in the section; and
- in paragraph 9, to state that tax relief is available under section 847AA TCA for donations to certain National Governing Bodies (NGBs) as defined in the section.