Tax relief on donations to certain sports bodies

What is an approved project?

An approved project is a project approved by the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media (DTCAGSM) for the purpose of claiming tax relief on donations. Your sports body must complete an application form and send it to DTCAGSM for approval.

Information relating to the approval of projects for the sports bodies donations scheme is published by the DTCAGSM.

An approved project relates to facilities provided and used by the approved sports body.

The approved project can mean one or more of the following:

  • the purchase, construction or refurbishment of a building or structure or part of a building or structure, to be used for sporting or recreation activities
  • the purchase of land to be used by the approved sports body in the provision of sporting or recreation facilities
  • the purchase of permanently based equipment (excluding personal equipment) in the provision of sporting or recreation facilities
  • the improvement of the playing pitches, surfaces or facilities
  • the repayment of, or the payment of interest on, money borrowed by the approved sports body since 1 May 2002 for any of the above.

If approved, DTCAGSM will issue a certificate with an approved project number to the sports body.

The Minister for Tourism, Culture, Arts, Gaeltacht, Sports and Media may cancel a certificate and donations received after this will not qualify for tax relief.

Next: Who can claim the tax relief?