A&L Goodbody

Lobbying Organisation A&L Goodbody

Date published 21 Sep, 2024

Relevant Matter Legislation

Public Policy Area Sports and Recreation

Period 1 May, 2024 to 31 Aug, 2024

Specific Details 1.Seeking to amend S847A TCA concerning tax relief on donations to approved sporting bodies and to introduce relief for small cash donations to S235 TCA approved sporting bodies 2.Seeking to amend the VATCA to (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 costs associated with personal 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 Paul Fahy, Partner and Saumya Sadanand, Tax Advisor

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 +3531625115

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

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Meeting (1)

Attendance at meeting dated 28 August 2024 with Minister Jack Chambers 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.

Jack Chambers Minister of State (Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media)