Sports bodies tax exemption

Withdrawal of sports tax exemption

Revenue may withdraw your sports tax exemption in a number of circumstances including, but not limited to:

  • the sports body is winding up
  • the sports body is a limited company and has been dissolved by the Companies Registration Office (CRO)
  • the sports body is in liquidation
  • the sports body is not engaging with Revenue. For example, your sports body has an outstanding tax liability, or has not provided accounts or other documentation, as requested.
  • the sports body is unable to carry out its objective and has ceased activities
  • Revenue determines that your sports body is no longer eligible for tax exemption.

Withdrawal process

Revenue will assist your sports body with its tax obligations and withdraw its tax exemption if we are aware that it is:

  • in the process of winding up
  • a limited company that has been dissolved
  • or
  • in liquidation.

Revenue may determine that a tax exemption no longer applies due to:

  • your sports body not engaging with Revenue 
  • or
  • your sports body is unable to carry out its sports purpose and has ceased activities.

If Revenue determines that a tax exemption no longer applies, the following processes will apply:

  • Revenue will issue its determination regarding the reasons for withdrawal of tax exemption in writing
  • Revenue will grant you a period of 21 days so you can provide supporting documentation in relation to your claim for tax exemption
  • Revenue will issue a formal determination withdrawing the tax exemption if, after 21 days:
    • you have not engaged with Revenue
    • you have not provided the requested information
    • or
    • following the provision of additional information, it remains Revenue's belief that the tax exemption should be withdrawn.

If, after this process, Revenue determines that the tax exemption can continue, this will be confirmed to you in writing.

Appeal decision to withdraw tax exemption

You can appeal Revenue’s decision to withdraw tax exemption by appealing directly to the Tax Appeals Commission (TAC). You need to make the appeal within 30 days of the issue of Revenue’s formal determination.