Sports bodies tax exemption

How to apply for a Sports Body Tax Exemption

Before you can apply for the exemption, your sports body must be registered for tax with Revenue.

Your sports body must also:

• be legally established, managed and controlled in the State
• be member-controlled and owned
• have a minimum of three officers or directors, the majority of whom are unrelated and independent
• ensure that the majority of the directors or officers are resident in the State
• and
• have a Constitution that contains Revenue’s standard clauses for unincorporated bodies or incorporated bodies.

Applications must be submitted through the Revenue Online Service (ROS) as follows:

1. Go to the 'Other Services' section in the 'My Services' tab.
2. Select 'Charities and Sports Bodies eApplications'.

You must attach:

• a signed copy of your latest financial accounts
• a statement of your activities. You must include details of:
  • the activities carried out by the sports body
  • the facilities of your sports body
  • the properties owned, leased or rented by the body
  • the coaching and training that is provided
  • and
  • any payments that are made to the coaches and trainers
• a copy of your sports body's Constitution or Governing Instrument. If your sports body does not already have this, it must adopt one. For reference and guidance purposes only, Revenue has provided templates of Model Constitutions for unincorporated or incorporated bodies. Applicants should acquire their own legal advice, as necessary, when adopting their Constitution or Governing Instrument.

Revenue may request further documentation to support your application.

Once the exemption is approved, Revenue will issue a Games and Sports Exemption Number (GS Number). The exemption will remain in place unless otherwise advised to you.

Next: Conditions for retaining the tax exemption