A&L Goodbody

Lobbying Organisation A&L Goodbody

Date published 21 May, 2024

Relevant Matter Legislation

Public Policy Area Sports and Recreation

Period 1 Jan, 2024 to 30 Apr, 2024

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

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 Sport HQ, National Sports Campus, Blanchardstown, Dublin 15, Ireland

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 23 January 2024 with Minister Michael McGrath TD and Department of Finance advisors to the Minister to discuss the proposals and approach to potential tax changes to benefit sporting and active engagement as part of Budget 2025.

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.

Michael McGrath Minister (Department of Finance)

Grant Sweetnam Special Adviser (Department of Finance)