1 Tax Relief for Donations to Certain Sports Bodies Introduction Section 41 of the Finance Act 2002 inserts a new section 847A into the Taxes Consolidation Act 1997 to provide for a scheme of tax relief for relevant donations to an approved sports body for the funding of approved projects. The scheme is applicable only to relevant donations received on or after 1 May 2002 in respect of expenditure incurred on approved projects on or after that date. The minimum qualifying total donation amount by a single donor in any year to an individual sports body is 250. No project will be approved which is estimated to cost in excess of 40m. However, where the aggregate cost of a project actually exceeds this amount, relief may only be claimed on donations up to the 40 million threshold. What does it mean for my club/organisation? If your club or organisation is acquiring land or a building, developing facilities or purchasing fixed, non-personal equipment for sports activities, or repaying a loan for these purposes, this new provision in the Finance Act will provide an incentive to individuals or companies to make a donation towards the cost of the project. What is an approved sports body? An approved sports body is one which holds: Certification from the Revenue Commissioners that the body is one to which section 235 of the Taxes Consolidation Act 1997 applies, in other words, it is a body established and existing for the sole purpose of promoting an athletic or amateur game or sport whose income is exempt from income/corporation tax, and A current tax clearance certificate A list of approved sports bodies is available on the Revenue website at How does an organisation or club become an 'approved sports body'? It is up to the organisation or the sports club to apply to the Revenue Commissioners to obtain the certificates outlined at above. This is the first step to be taken by the sports body. All applications for section 235 certification should be made to: Office of the Revenue Commissioners, Games/Sports Exemption Section, Government Buildings, Nenagh, Co Tipperary
2 All applications for Tax Clearance Certificates should be made to: Tax Clearance Section Office of the Collector General Sarsfield House, Limerick When the Revenue Commissioners have issued the appropriate certification, the applicant is then regarded as "an approved sports body" under the Act. What is an approved project? An "approved project" in relation to an approved sports body, means 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 provided by the approved sports body, 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) for use by the approved sports body in the provision of sporting or recreation facilities, the improvement of the playing pitches, surfaces or facilities of the approved sports body, and the repayment of, or the payment of interest on, money borrowed by the approved sports body on or after 1 May 2002 for any of the above purposes. How is the project approved? Projects coming under the categories outlined above, which are clearly undertaken by sports bodies to provide facilities to promote and develop athletic or amateur games or sports will be considered for approval for the purposes of this scheme by the Department of Arts, Sport and Tourism. The approved sports body must submit details of the capital project to the Sports Unit of the Department of Arts, Sport and Tourism on a standardised application form (Attached. A check list of the documents that must be submitted with each application for approval of a project is also attached). This is the second step to be taken by the sports body. If the Department of Arts, Sport and Tourism is satisfied that the project comes within any of the categories outlined above, a certificate will be issued to the approved sports body stating that the project is an approved project for the purpose of the tax relief. The Minister for Tourism Sports and Recreation has the power to revoke a certificate. A copy of a draft certificate is attached
3 Nature of Tax Relief and Issue of Receipts The arrangements for allowing tax relief for donations will depend on whether the donor is a PAYE taxpayer or an individual on self-assessment or a company. A. PAYE Taxpayer For PAYE taxpayers, the relief will be given on a grossed-up basis to the approved sports body, rather than by way of a separate claim to tax relief by the donor. In other words the donation will be treated as having been received by the approved sports body net of income tax. For example, if an individual who pays income tax at the higher rate - 42% - makes a qualifying donation of 580 to an approved sports body, that body will be deemed to have received 1,000 less tax of 420. The body will then be able to claim a refund of 420 from the Revenue Commissioners at the end of the year i.e. the amount of tax already paid by the taxpayer on the net sum of 580. The individual PAYE donor must complete an Appropriate Certificate (attached) and forward it to the approved sports body, to allow it to claim the grossed up amount of tax associated with the donation. For repayment purposes, the details contained in the Appropriate Certificates, must subsequently be forwarded by the approved sports bodies to Revenue, in an agreed electronic format together with a declaration that the details are correct and complete. Where the approved sports body does not have the facilities to forward the details electronically they may be given in writing. Each application for a repayment, must be accompanied by a completed Form 847A Appropriate Certificate (available from the tax office). For sports bodies registered in Dublin, Wicklow, Meath and Kildare, repayment claims should be sent to Claims Section, 9/15 Upper O Connell Street, Dublin 1. For sports bodies registered outside these areas the repayment claims should be sent to the local Inspector of Taxes. A list of local tax offices is attached (It should be noted that where sufficient tax has not been paid to cover the donation made, the refund of tax to the approved sports body will be limited to the amount of tax actually paid by the donor). A donor who is taxed under the self-assessment system (see below) but who is also a PAYE taxpayer must claim the relief on his or her return of income under the self-assessment system. A donor in these circumstances should not complete the appropriate certificate. B. Self-employed and corporate donors In the case of a donation made by an individual who pays tax on a self-assessment basis, the individual will be entitled to claim a tax deduction for the donation in computing his or her total income - there is no grossing up arrangement. Similarly, in the case of corporate donations, the company will be entitled to claim a deduction for the donation as if it were a trading expense or an expense of management in computing total profits of the company for the relevant accounting period. An approved sports body, on acceptance of a relevant donation from a self-employed or corporate donor, must give the donor a receipt. The receipt must contain the name and address of the person or company making the donation, the amount of the donation and the date it was made and the name of the sports body in receipt of the donation. The receipt must
4 be dated and signed. The receipt must also contain a statement that it is a receipt for the purposes of section 847A of the Taxes Consolidation Act 1997 (as inserted by section 41 of the Finance Act 2002), that the donation is to an approved sports body and is relevant for the purposes of relief under the said section. A draft of a sample receipt is attached What is a relevant donation? A donation will be a relevant donation where it satisfies the following conditions; It is made in the form of a sum of money It is made to the approved sports body for the sole purposes of funding an approved project, It is or will be applied by that body for that purpose, It is not otherwise deductible in computing the profits or gains of a trade or profession or deductible as an expense of management in computing the profits of a company, It is not a relevant donation qualifying for tax relief under section 848A TCA, 1997 (donations to approved bodies e.g. charities), It is not subject to repayment, Neither the donor nor any person connected with the donor receives a benefit, whether directly or indirectly, as a result of making the donation, (e.g. a person will be regarded as receiving a benefit where the donation is a substitution in full or in part for an annual membership fee/subscription, or where the donation entitles the donor to rights or enhanced rights or facilities etc not available to members who have not made a donation), The donation is not conditional on or related to the acquisition of property by the approved sports body (otherwise than by way of gift) from the donor or any person connected with the donor, and In the case of a donation made by an individual, the individual is resident in the State for the year of assessment in which the donation is made, and in the case of PAYE taxpayers, the individual has given an appropriate certificate to the approved sports body in relation to the donation and has paid the tax referred to in such certificate and is not entitled to a repayment of that tax or any part of that tax. When an approved project becomes fully funded the approved sports body should not accept further donations or issue receipts in respect of that project under this scheme. What Records and Accounts must the approved sports body keep? The approved sports bodies will be obliged to keep formal financial records, books and accounts in relation to its income and expenditure including donations received and expenditure incurred on approved projects. Ideally, a separate bank account should be set up for the lodgement of all donations received under this scheme. The Revenue Commissioners may seek to audit the financial records of a sports body by giving notice in writing.
5 In addition, should the approved sports body apply for funding under the Department of Arts, Sport and Tourism s Sports Capital Programme, details of the amounts of donations received under this tax relief scheme will have to be furnished to the Department by the body concerned. Applications for funding under the Sports Capital Programme must be made separately. While every effort is made to ensure that the information given in this leaflet is accurate, it is not a legal document. Responsibility cannot be accepted for any liability incurred or loss suffered as a consequence of relying on any matter published herein.
6 Form 847A- Appropriate Certificate APPENDIX 1 (To be completed by PAYE taxpayers only See Note1 overleaf) TAX RELIEF FOR DONATIONS TO APPROVED SPORTS BODIES Appropriate Certificate for the purposes of Section, 847A Taxes Consolidation Act, (BLOCK CAPITALS PLEASE) I certify that I (name) have made a donation to (approved sports body See Note 2 overleaf ) in the sum of (in words) (Total donated). in the year ended 31 December, (the relevant year of assessment) and that I was resident in the State for the relevant year of assessment, I have paid or will pay to the Revenue Commissioners income tax of an amount equal to income tax at the standard rate at the higher rate (Tick the appropriate box) for the above year on the grossed up amount of the donation (See Note 3 overleaf), neither I nor any person connected with me have received or will receive a benefit in consequence of having made this donation, the donation was paid in money, the donation was not subject to a condition as to repayment nor conditional on, or associated with, the acquisition of property by the approved sports body other than by way of gift, from me or a person connected with me, and the donation was not less than 250 the donation is not a relevant donation to which Section 848A TCA, 1997, applies. Signature Date: PPS No.: Address: N.B. When you have completed this certificate, please forward it to the approved sports body to which you made your donation. TO BE COMPLETED BY THE FOR REVENUE USE ONLY APPROVED SPORTS BODY Income Tax associated with the GS Reference Number: Approved Project No and Tax Reference Number: donation and confirmed as paid Signature of Inspector of Taxes Authorised Signatory Date: District Stamp:
7 Notes. 1. A donor who is taxed under the self-assessment system but who is also a PAYE taxpayer must claim the relief on his or her return of income under the selfassessment system. A donor in these circumstances should not complete the appropriate certificate overleaf. 2. An approved sports body means a body which is in possession of (a) a certificate from the Revenue Commissioners certifying that it is a body of persons to which section 235 Taxes Consolidation Act, 1997 applies and (b) a valid Tax Clearance Certificate. 3. The phrase grossed up amount of the donation means the amount, which after deducting income tax, leaves the amount of the donation. For example, On the standard rate of 20%, the grossed up amount of the donation of 500 is 625 (i.e. 500 x 100/80). The tax associated with the donation is 125. On the higher rate of 42%, the grossed up amount of a donation of 500 is 862 (i.e. 500 x 100/58). The tax associated with the donation is 362.
8 Appendix 2 Sample Receipt for Relevant Donation made to an Approved Sports Body This is a receipt given, in respect of the amount stated hereunder, for the purposes of section 847A of the Taxes Consolidation Act, 1997 (as inserted by section 41 of the Finance Act 2002.) The sports body named hereunder is deemed by the Revenue Commissioners to be an approved sports body for the purposes of section 847A Taxes Consolidation Act, The donation in respect of which this receipt is given is a relevant donation for the purposes of that section. Full name of approved sports body GS Reference Number Is the person making the donation an individual or a company (tick as appropriate) Name of the individual or company making the donation Address Amount of the donation: (a) and (b) in words Date on which the donation was made Name (Block Capitals) Capacity (e.g. Chairperson, Hon. Secretary, Hon. Treasurer etc.) Signature Date APPENDIX 3
9 Application for Approval of a Sports Capital Project for Tax Relief Purposes (Section 847A Taxes Consolidation Act, 1997) Issued by the Department of Arts, Sport & Tourism Sports Unit, Frederick Building, South Frederick Street, Dublin 2 To be completed by a representative of the Sports Body Name of Sports Body: Address: GS Exemption Number: Tax Ref. No. Date granted: Tax Clearance Certificate Number: Expiry Date: Estimated total cost of the capital project: Description of capital project. Tick all that apply. (A more detailed description must also be provided separately for evaluation purposes) the purchase, construction or refurbishment of a building or structure, or part of a building or structure, or part of a building or structure, to be used for sporting or recreation activities provided by the approved sports body, 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) for use by the approved sports body in the provision of sporting or recreation facilities, the improvement of the playing pitches, surfaces or facilities of the approved sports body the repayment of, or the payment of interest on, money borrowed by the approved sports body on or after 1 May 2002 for any of the purposes mentioned above. I hereby confirm that we are a body authorised by Revenue as an approved sports body for the purposes of Section 41 of the Finance Act 2002 Name in Block Capitals: Daytime Tel No. Address (if different from above): Position Held / Relationship to Sports Body Signature Date
10 Checklist APPENDIX 4 The following documents must be included with each application Certification from the Revenue Commissioners that the body is one to which section 235 of the Taxes Consolidation Act 1997 applies, and a current valid tax clearance certificate a written description of the project covering all works involved, materials being used, equipment being purchased, timescales, date of commencement, approx. of costs, etc The following documents should also be enclosed in cases where they are applicable; copy of valuation report on any land or buildings being acquired copy of any quotations or tenders received to date in connection with the project copy of all related loan applications, letter advising of approval and draw-down date as well as details of repayment arrangements where applicable
11 Certificate of Approval of a Sports Capital Project (Section 41 of the Finance Act 2002) Issued by the Department of Arts, Sport & Tourism Sports Unit, Frederick Building, South Frederick Street, Dublin 2 APPENDIX 5 To be completed by the Sports Unit, Department of Arts, Sport & Tourism Name of Sports Body: Address: The above-mentioned sports body is hereby certified as meeting the qualifying criteria for tax relief on donations received in relation to their project outlined below. the purchase, construction or refurbishment of a building or structure, or part of a building or structure, or part of a building or structure, to be used for sporting or recreation activities provided by the approved sports body, 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) for use by the approved sports body in the provision of sporting or recreation facilities, the improvement of the playing pitches, surfaces or facilities of the approved sports body the repayment of, or the payment of interest on, money borrowed by the approved sports body on or after 1 May 2002 for any of the purposes mentioned above. Description of Project: Approved by : (on behalf of the Sports Unit) Grade : Date: This certification is issued on behalf of the Minister for Arts, Sport and Tourism for the purpose of claiming tax relief on donations received to fund the above-mentioned sports capital project under Section 41 of the Finance Act 2002 Official Stamp Reference No. (To be quoted in future correspondence) This certification may be withdrawn by the Minister by giving notice in writing to the sports body in a case where false information has been provided and/or where the donated funds are not used solely toward the approved sports capital project.
12 LIST OF LOCAL TAX OFFICES APPENDIX 6 Inspector of Taxes, Government Offices, Sullivan's Quay, Cork. Inspector of Taxes, Government Offices, High Road, Letterkenny, Co. Donegal. Inspector of Taxes, Claims Section, 9/15 Upper O'Connell Street, Dublin 1. Inspector of Taxes, Hibernian House, Eyre Square, Galway. Inspector of Taxes, Government Offices, Spa Road, Tralee, Co. Kerry. Inspector of Taxes, Government Offices, Hebron Road, Kilkenny. Inspector of Taxes, River House, Charlottes Quay, Limerick. Inspector of Taxes, Earl House, Earl Street, Dundalk, Co. Louth. Inspector of Taxes, Government Offices, Michael Davitt House, Castlebar, Co. Mayo. Inspector of Taxes, Government Offices, Cranmore Rd, Sligo. Inspector of Taxes, Government Offices, Stradavoher, Thurles, Co. Tipperary. Inspector of Taxes, Government Offices, The Glen, Waterford. Inspector of Taxes, Government Offices, Pearse Street, Athlone, Co. Westmeath. Inspector of Taxes, Government Offices, Anne Street, Wexford. (021) (074) (01) (091) (066) (056) (061) (042) (094) (071) (0504) (051) (0902) (053)
13 CONTACT DETAILS Department of Arts, Sport and Tourism Sports Unit Floor 3, Frederick Buildings South Frederick Street Dublin 2 Tel No. (01) LoCall (if phoning from outside Dublin) Website: To obtain certification under Section 235 of the Taxes Consolidation Act 1997 Office of the Revenue Commissioners Games/Sports Exemption Section Government Offices Nenagh Co Tipperary LoCall Fax No. (067) address: Website: To obtain a tax clearance certificate Office of the Revenue Commissioners Collector-General s Office Sarsfield House Limerick LoCall Website:
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