John Curran (Dublin Mid West, Fianna Fail)

There is a misapprehension that by automatically being included as a charity, one's tax situation will change. It will not. There is a clear distinction in the legislation. Anyone who currently enjoys tax status with Revenue automatically transfers but the majority of sports clubs do not. Those which may do, and which would have a status with Revenue, would have it for a specific activity. In other words, a sporting club would not be precluded from establishing a charitable trust to do one of the things the charities can do. However, it would be precluded for its sporting activity. The emphasis is to maintain the status quo as has evolved through common law.