John Curran (Dublin Mid West, Fianna Fail)

I thank the Senators. I want to put on record that I appreciate and acknowledge the role that sport plays in society. I have known that from long before I entered politics and I have certainly seen it in practice. To be fair, the Government recognises it, too, in its support for sporting agencies and bodies throughout the country. If one looks at sporting facilities, they have advanced radically throughout the country in the past ten or 15 years. When I played sports, virtually every time we went to a football match, we changed at the side of the field. That was common practice and it is very rare to see now. It is indicative of how things have changed.

As regards this legislation, it is primarily to maintain the status quo and define what bodies get charitable status. Sporting bodies are not regarded as charities and the whole emphasis is to maintain the status quo. The argument has been put forward time and again that they should be recognised from a tax viewpoint. The legislation we are introducing is quite specific in that regard in that the Revenue Commissioners will be absolutely independent in their judgments. Therefore, we will not be advancing sport from a tax viewpoint by including it in this legislation.

On the other hand, bodies would be subjected to a considerable amount of additional regulatory scrutiny and would have reporting requirements, but they would not have the benefits the Senators are asking for. By not being included in the legislation they are not precluded from lobbying and entering into negotiations with Revenue in any event. They would not be entitled to an automatic change in their revenue status by being included in the legislation, and that was the fundamental reason sporting bodies wanted to be included.

Senator Buttimer said there was a gaping hole in terms of Government policy. The Government very definitely and positively supports sport, but to include sporting bodies here would bring about a fundamental change when the whole purpose of the legislation is to maintain the status quo. In that regard I am pressing amendment No. 4.