Online application for sports bodies exemptions

Jun 29, 2020

The online application process for sports bodies claiming an income tax or corporation tax exemption has been updated.

As set out in Chapter 3 of the Games and sports bodies exemptions manual, relating to section 235 TCA 1997, an application for the exemption from income tax or corporation tax must be submitted through ROS.

Further detail on the information and documentation required in an application can be found in the manual.