Sports bodies tax exemption
A sports body that has been granted tax exemption may change its legal structure. An example of a change in legal structure would be from an unincorporated body to a Company Limited by Guarantee (CLG).
When changing legal structure, you must:
- notify Charities and Sports Exemptions Unit through MyEnquiries on Revenue Online Service (ROS)
- register the new entity for tax
- complete and submit an application for tax exemption for the new entity through ROS
- provide a final set of accounts on winding up of the ceased body
- cancel the tax registration number for the ceased body.
Please contact the Charities and Sports Exemptions Unit with any queries.