Evanne Ní Chuilinn (Fine Gael)

I ask for an opportunity to have a debate in this House about the sportsperson’s tax rebate. On retirement, Irish athletes who have lived and trained in Ireland are entitled to claim tax back on 40% of their earnings from their sport. The then Minister for Finance, Charlie McCreevy, first introduced sportsperson's tax relief in 2002 and, at the time, said the measures were being introduced as a reward for the contribution our sports stars make, as an acknowledgement for their relatively short careers and as an encouragement for them to stay in Ireland. It was and continues to be a welcome addition to the suite of supports available to Irish athletes.

However, I want to highlight an anomaly. If a 100 m sprinter, for example, who has been chasing the Olympic dream probably from the age of 17 or 18 is talented and lucky enough to be awarded Sport Ireland funding and remains on that funding until retirement at the age of about 30, he or she will be on a grant and will not be an employee or PAYE or PRSI worker, so tax credits do not accrue. The maximum annual grant available to our highest achieving athletes is €40,000 per annum.

By contrast, a rugby player might play at an academy, which is a different model. It is a contract model through the province or the IRFU. The sprinter gets a grant from Sport Ireland, while the rugby player, soccer player or jockey is on a wage. Golfers also benefit because prize money is included in the rebate, but what is not included in the rebate is sponsorship money. Sponsorship, unfortunately, is often the only way for our Olympic or Paralympic athletes to make a good living from their sport and they have to pay tax on sponsorship earnings during their careers, which also incurs bookkeeping costs. What has happened, by accident rather than by design, is that in the male-dominated sports such as rugby, soccer, golf, motorsports and horseracing, retired athletes fare significantly better than our swimmers and sailors, who have been sustaining themselves on Sport Ireland funding and sponsorship. This has also inadvertently affected female athletes negatively. Think of national treasures such as Rhasidat Adeleke, Ciara Mageean, Mona McSharry, Kellie Harrington, Ellen Keane or Annalise Murphy. None of those global superstars can claim the tax rebate on sponsorship earnings even though they can claim the rebate on prize money, but the prize money in those sports is far less than the prize money in racing or golf. I would love to have a debate on this. It is an anomaly and it could be discussed at greater length.