Sports bodies tax exemption

Winding up a sports body

You must advise the Charities and Sports Exemption Unit if:

  • your sports body has to wind up
  • or
  • it is unable to promote the game or sport for which it was created.

To notify Revenue, you must complete and submit a Notice of Winding Up through the Revenue Online Service (ROS).

Your submission must include:

  • the final set of accounts for the sports body
  • and
  • details of how the sports body distributed its residual funds and assets.

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