Taxes Consolidation Act 1997 section 847A

Donations to certain sports bodies

Section 847A provides a scheme of tax relief for donations to approved sports bodies for the funding of approved capital projects.

• Donations of at least €250 per year (or per accounting period for companies) to an approved sports body for the sole purpose of funding an approved capital project qualify for tax relief, provided the donor receives no benefit and the donation is not repayable.
• Companies claim the donation as a deductible trading expense or expense of management; from 2025, both self-assessed individuals and PAYE individuals can elect either to claim a deduction against their own income or to surrender the relief to the approved sports body.
• Where an individual surrenders the relief to the sports body, the donation is grossed up at the donor's marginal income tax rate and the body claims the associated tax refund from Revenue on or after 1 December in the year following the donation; the refund is limited to the tax actually paid by the donor.
• The aggregate cost of an approved project must not exceed €40 million, and tax relief is not available on donations once aggregate donations to the body for that project exceed €40 million.