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
  • have a Constitution that contains Revenue’s standard clauses for unincorporated bodies or incorporated bodies.

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

  • My Services
  • Other Services
  • Charities and Sports Bodies eApplications.

The following documentation must be attached:

  • your latest financial accounts
  • a statement of your activities
  • a copy of your sports body's Constitution.

You must also include details of:

  • the facilities of your sports body
  • the properties owned, leased or rented by the body
  • the coaching and training that is provided
  • any payments that are made to coaches and trainers.

Revenue's Charities and Sports Exemptions Unit may request further documents to support your application. 

Once the exemption is approved, Revenue will issue a Games and Sports Exemption Number (GS Number). You do not need to renew the exemption provided you continue to meet the conditions.

Next: Conditions for retaining the tax exemption