Dominic Hannigan (Labour)

I am glad to learn the Minister of State has been in contact with many sports bodies. Some of them are coming quite late to the party and have just realised this legislation is imminent. I have been receiving e-mails on this subject from sports bodies over recent weeks. The most recent was three hours ago from the Federation of Irish Sports which represents 60 bodies. It is still pushing for tax relief for non-capital schemes. I accept the Minister of State and his officials have probably spoken to more sports organisations than I have. However, I will reserve the right to table another amendment on Report Stage.

Senator Buttimer's suggestion seems sensible. If this legislation is to be reviewed in five years, we can remove this exclusion of sports bodies and see what way the land lies in five years. If there is evidence it is not working, then it can be removed. It should be inserted now and meet all our needs.