Thanks to Paul Murphy TD for asking the Minister for Finance "if he will remove fox hunts and an animal shooting organisation from the Revenue Commissioner's list of 'sports' bodies that have been granted tax exemption".
Deputy Murphy told the Minister that the exemption for the hunters and shooters should be removed "given the fact that they are not involved in promoting athletic or amateur games or sports as required for qualification under section 235 of the Taxes Consolidation Act 1997".
As highlighted by ICABS last month, Revenue’s latest list of "SPORTS" bodies that have been granted tax exemption include the Irish Masters Of Foxhounds Association and the following hunts: County Limerick Hunt Club, Shillelagh And District Hunt Club, County Roscommon Hunt, Laois Hunt Club, Carbery Hunt, Fingal Harrier Hunt, United Hunt Club, The Island Hunt Limited, Limerick Harriers Hunt and East Galway Foxhounds. Also enjoying tax exemption is the National Association Of Regional Game Councils whose members are responsible for the recreational shooting of foxes, deer, birds and other creatures.
Responding to Deputy Murphy's Dail Question, the Minister for Finance Paschal Donohoe stated:
"Section 235 of the Taxes Consolidation Act 1997 provides an exemption from income tax or corporation tax, as appropriate, for bodies which are established and existing for the sole purpose of promoting: an athletic game or an athletic sport, or an amateur game or an amateur sport. The exemption applies to that portion of the income of the 'approved body' which has been or will be applied to the purpose of promoting an athletic or amateur game or sport."
"As the legislation does not define what is meant by the term 'sport', Revenue advise me that it is given its ordinary meaning, which includes pastimes collectively undertaken for recreation purposes, provided such activities are legal and considered by convention and custom to be sporting activities. These include field sports such as hunting. Bodies engaged in the promotion of such activities are entitled to a tax exemption under the legislation provided they meet all the other relevant criteria."
"In general, consideration of changes to income tax policy and legislation takes place within the context of the annual Budget and Finance Bill process," Minister Donohoe added. "With the Budget now only weeks away, the Deputy will appreciate that it would not be appropriate for me to comment on any possible changes that may or may not be included in Budget 2022."
Revenue and the Department of Finance have shamefully disregarded calls over the years for those involved in killing wildlife to be removed from the tax exemption list. They are being urged to amend the legislation to make it clear that chasing foxes with packs of hounds and seeing them caught, attacked and ripped apart or blasting animals or birds to death do not qualify as "sporting activities".
ACTION ALERT
Sign the Petition: End tax exemption for hunting groups
https://www.change.org/p/end-outrageous-tax-exemption-for-hunting-groups
Please join us in urging Finance Minister Paschal Donohoe and the Revenue Commissioners to recognise that terrorising and killing animals is not a "sport" or "game" and to amend the legislation to reject applications for tax exemption from hunters and shooters.
Paschal Donohoe TD
Minister for Finance
Email: paschal.donohoe@oireachtas.ie; minister@finance.gov.ie
Tel: 01 604 5626
Facebook: https://www.facebook.com/PaschalDonohoe/
Tweet to @Paschald
Revenue Commissioners
Games and Sports Exemption Section
Revenue Commissioners
Government Offices,
Nenagh, Co Tipperary.
Tel: 01 738 3680 / 067-63377
Email: sportexemp@revenue.ie