A&L Goodbody

Lobbying Organisation A&L Goodbody

Date published 19 Jan, 2024

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Sep, 2023 to 31 Dec, 2023

Specific Details Seeking to 1) amend S.847A Taxes Consolidation Act 1997 to adjust the system for tax relief on donations to approved sporting bodies; 2) amend Irish VAT Consolidation Act 2010 a) introduce a VAT compensation scheme; b) reduce the VAT rate on exercise classes; 3) amend Charities Act 2009 to extend charitable status to NGBs and LSPs; 4) introduce a) system of tax refund on certain costs associated with personal/recreational exercise; and b) Employee exercise scheme.

Intended results (1) To enable the ease and incentivisation of donation giving to approved sporting bodies. (2) To mitigate the VAT cost incurred by sporting bodies. (3) To incentivise personal exercise.

Name of person primarily responsible for lobbying on this activity Bryan Hughes, Senior Associate

Did any Designated Public Official(DPO) or former Designated Public Official(DPO) carry out lobbying activities on your behalf in relation to this return? You must include yourself, and answer Yes, if you are a current DPO or a DPO at any time in the past. (What is a Designated Public Official?) No

Did you manage or direct a grassroots campaign? No

Was this lobbying done on behalf of a client? Yes

Client(s)

Client 1

Company name THE FEDERATION OF IRISH SPORT

CRO number (if applicable)

Company address IRISH SPORTS HQ NATIONAL SPORTS CAMPUS BLANCHARDSTOWN DUBLIN 15 DUBLIN 15, DUBLIN

Main business or activity

Company website www.irishsport.ie

Contact email address mary.oconnor@irishsport.ie

Contact phone number +35316251155

Contact address Irish Sport HQ, National Sports Campus, Blanchardstown, Dublin 15, Ireland

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Meeting (1)

Attendance and presentation at meeting dated 19 September 2023 with Grant Sweetnam and other Department of Finance advisors to Minister Michael McGrath to discuss the proposals and approach to potential tax changes to benefit sporting and active engagement as part of Budget 2024.

Designated public officials lobbied

The following DPOs were lobbied during this return period on this specific Subject Matter Area. These DPOs were involved in at least one of the Lobbying Activities listed above, but not necessarily all of them. As returns are specific to a Subject Matter Area the above Lobbying Activities may be associated with multiple returns.

Grant Sweetnam Special Adviser (Department of Finance)

Michael McGrath Minister (Department of Finance)