Dominic Hannigan (Labour)

The problem with the clause as currently drafted is that it codifies the exclusion, for ever, of any sports club from the possibility of claiming charitable status. As Senator Buttimer said, that is not really the spirit the Minister of State expressed on Second Stage last week when he said he did not intend to dilute or expand the current charities regime. The provision seems to codify into law the exclusion of sports on a permanent basis. We ask him to reconsider this clause.

With regard to amendment No. 10, we would like to see the extension of tax reliefs to include not just capital donations but also non-capital donations.