Oireachtas Joint and Select Committees
Wednesday, 9 November 2016
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2016: Committee Stage
10:00 am
Pearse Doherty (Donegal, Sinn Fein)
Link to this: Individually | In context | Oireachtas source
I will study the Minister's note on this issue before Report Stage because it was difficult to follow when he read it out. Is it the case under the current scenario that for certain sportspersons, earnings derived directly from participation in sport, namely, prize money, performance fees, etc., as opposed to income from sponsorship, advertisements or endorsements, are subject to relief under section 480A of the Taxes Consolidation Act. Is that correct?