Guidance on games and sports bodies exemption updated

Revenue has updated its guidance on the games and sports bodies exemption to note that, following a Finance Act 2025 change, the relevant date for applying the exemption under section 235 TCA 1997 is the date Revenue approves the exemption application . The guidance has also been updated to confirm that the requirement for a majority of directors or officers of a sports body to be resident in the State in no longer a qualifying condition for approval of the exemption.

The following updates have also been made to the guidance:

• Paragraph seven provides further details on the exemptions available for sporting bodies under other taxes,

   

• Paragraph eight has been updated to confirm that tax relief is available under section 847A TCA 1997 for donations to sporting bodies for certain projects as defined in that section, and

   

• Paragraph nine, confirms that tax relief is available under section 847AA TCA 1997 for donations to certain National Governing Bodies (NGBs) as defined in that section.