Revenue eBrief No.141/21 – Games and sports bodies exemptions

Revenue eBrief No. 141/21

19 July 2021

Games and sports bodies exemptions

Tax and Duty Manual Part 07-03-08 – Games and Sports Bodies Exemption – is amended in paragraph 3:

  • to update links to the application process on the Revenue website,
  • to stress that the application process requires a copy of the sports body’s constitution or governing instrument, and
  • with links to standard Revenue clauses for constitutions/governing      instruments for both incorporated and unincorporated bodies.

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