Dáil Éireann Debate, Thursday - 11 June 2026
117. Deputy Thomas Gould asked the Minister for Culture, Communications and Sport whether he is aware of changes to a summer sports programmes coach revenue assessments (details supplied); and the impact this is having on camps in Cork. [43415/26]
View answerIt is important to note that matters relating to taxation law, in general, are matters for the Minister for Finance and the Office of the Revenue Commissioners.
I am aware of the impact on the sport sector of the 2023 judgement of the Supreme Court in the case of Revenue Commissioners v. Karshan (Midlands) Ltd. t/a Domino’s Pizza and the associated subsequent guidance from the Office of the Revenue Commissioners in relation to employment classification. This has had significant implications for the sports sector, which relies heavily on staffing delivered on a voluntary or quasi-voluntary basis. My Department has engaged with Sport Ireland, the Federation of Irish Sport and the Department of Finance in this regard.
The Minister for Finance has advised that the judgment of the Supreme Court has application across all sectors and the Office of Revenue Commissioners, in carrying out its statutory function, is obliged to apply the judgment and has no discretion on the matter. He also noted that neither he, nor Revenue, can make special arrangements for the sports sector. In light of this, I would advise all sports organisations to ensure that they are compliant with Revenue Guidance and to seek expert taxation advice if necessary.
