John Curran (Dublin Mid West, Fianna Fail)

The amendment seeks to reinsert the provision excluding an approved body of persons within the meaning of section 235 of the Taxes Consolidation Act 1997, which was removed last week on Committee Stage. The Bill seeks to retain the status quo as regards charitable purposes. Sport is not regarded as a charitable purpose. Therefore bodies of persons under section 235 of the Taxes Consolidation Act 1997 cannot become charitable organisations. I do not believe that considering the inclusion of sporting bodies as charities on the principled basis that a particular advantage might accrue to them under the taxation system is a sound approach. Revenue will still retain the absolute right to make its own determination on eligibility for tax exemptions for any body on or not on the register of charities. Therefore, I cannot accept the Opposition amendments before the House on this matter as they are directly contrary to the intent of the Bill and they also involve amendments to tax law, which is not within my remit.