Rónán Mullen (Independent)

I agree with Senator Hannigan. The mere fact that organisations have raised their concerns late in the day is hardly worth mentioning. The issues they have raised must be addressed on their merits. Is the Minister of State assuring us this proposed exclusion of sports bodies will not impact in any way on the current situation? This was the reason for my tabling amendment No. 41. I anticipated what the Minister of State would say on it, given that it relates to tax matters. Article 21 of the Constitution provides that Seanad Éireann can merely make recommendations on money Bills. It seems we have gone a little too far in excluding the possibility that we might make amendments that have financial implications.

The Minister of State claims he cannot accept amendment No. 41 because it is a matter for tax legislation. The purpose of the amendment is to amend section 847A of the Taxes Consolidation Act 1997 which provides relief in respect of donations which are made towards approved capital projects for sports bodies. This amendment would amend the section to ensure donations which are made in respect of non-capital projects can avail of the same tax relief as those which are made for capital projects, while also being subject to the same conditions. The Minister of State may take the view that there is a separate regime provided for sports and that it is operating effectively. The reality is that section 847A of the Taxes Consolidated Act 1997 is a restrictive form of tax relief for sports organisations. One has the absurdity that tax relief on donations is available in respect of a sports club which secures ministerial approval or designation regarding the planned construction of a sports hall but that tax relief would not be available in respect of donations towards the engagement of a sports coach. That is clearly anomalous.

It is a matter concerning tax legislation but also concerning the question of whether and how sports bodies should enjoy charitable status and get tax exemptions or relief in respect of donations. I ask the Minister of State for the assurance that the proposed exclusion of sports bodies will have an impact on how decisions are taken in respect of tax relief on donations to sports clubs, in a way that is not happening at present. We have the opportunity to set a standard. As Senator Hannigan has pointed out, this legislation will be reviewed in five years' time so this logic applies in support of the deletion of the exclusion of sports bodies.

It is not just a matter of tax relief, it is a matter of giving legitimacy to sporting organisations and to the activities they have under way, and to give them a profile and cachet when they seek support of kinds other than those involving tax relief.