Billy Timmins (Wicklow, Fine Gael)
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Question 110: To ask the Minister for Finance the position in relation to the payment of stamp duty by GAA clubs particularly as they pay 21 percent VAT on materials for use in the development of pitches and so on; if in view of the cost of these developments or improvements and as the clubs are run on a voluntary basis with huge efforts to fundraise at a local level and in many areas the only facilities for all age groups, he will abolish stamp duty for organisations like GAA clubs; and if he will make a statement on the matter. [17804/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that an exemption from stamp duty is provided for in the stamp duty code in respect of a conveyance, transfer or lease of land made for charitable purposes to a body of persons established for charitable purposes only. This exemption is confined to bodies of persons which are recognised under law as having been established for charitable purposes only in which case the entirety of the activities carried on by the body in question must be charitable in nature.

I have no plans to introduce exemptions or reliefs in the stamp duty code for voluntary sporting bodies who do not have this charitable exemption. However, there are separate relieving provisions in the tax code for not-for-profit and member-controlled sporting bodies. Although the reliefs are not as extensive as in the case of charities, there is still generous capital gains tax exemption available to sports bodies where they dispose of a property and the proceeds are re-invested in new assets for the promotion of the sport in question. In this situation, capital gains tax is not payable. In addition, sporting organisations can avail of the special donations scheme.