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
Michael Noonan (Limerick City, Fine Gael)
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The relief applies to earnings which arise directly from participating in the sport in question, namely, prize money, appearance money, salaries, fees and similar payments. Relief is not given for indirect payments arising from sponsorship, endorsements, advertisements or other indirect payments the sportsperson may receive because of his or her status as a public figure.