Tommy Broughan (Dublin North East, Labour)
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Question 55: To ask the Minister for Arts, Sport and Tourism the supports his Department provides to facilitate the philanthropic support of artistic and sporting groups; and if he will make a statement on the matter. [8520/09]

Joan Burton (Dublin West, Labour)
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Question 77: To ask the Minister for Arts, Sport and Tourism the discussions he has had with the Irish Business and Employers Confederation and the Irish Small and Medium Enterprises to examine increasing funding and sponsorship opportunities in respect of arts, sports and cultural institutions; and if he will make a statement on the matter. [8525/09]

Martin Cullen (Waterford, Fianna Fail)
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I propose to take Questions Nos. 55 and 77 together.

The Department pro-actively engages in a range of supports to facilitate philanthropy and sponsorship in the arts, culture and sport. Tax Relief Scheme — Arts/Culture

Section 1003 of the Taxes Consolidation Act 1997, as amended, is a scheme of tax relief for the donation of heritage items to the National Collections. The scheme allows heritage items that are considered outstanding examples of their type and that are pre-eminent in their class to be donated to an approved body, with 80% of the market value of the items capable of being offset against the current tax liability of the donor. The scheme has an upper limit of €6 million in respect of any one year.

The Department chairs and provides the secretariat for the Selection Committee, on which the Department, the Revenue Commissioners, the National Cultural Institutions and the Arts and Heritage Councils are represented, that is charged with deciding if proposed donations meet the heritage requirements set out in the legislation.

All the National Cultural Collecting Institutions that hold National Collections can benefit from the scheme, as can a range of other cultural institutions funded by the State. Details of all donations made under the scheme — which have been very considerable over the years — are publicly available on the Department's website. Tax Relief Scheme — Sport

In the sports sector, Section 847a of the Taxes Consolidation Act 1997, as amended, is a scheme of tax relief on donations made to approved sports bodies for the funding of sports capital projects. The scheme applies to donations of more than €250 made towards expenses incurred by an approved sports body in relation to a capital project, such as the construction of a building, the purchase of land, the purchase of permanently based sports equipment, and the improvement of playing surfaces and facilities.

On the basis of such donations, individual taxpayers on the self-assessment system are able to claim relief on their annual tax returns as a deduction from their total income. A corporate entity may claim relief on a donation by treating it as a deductible trading expense. The scheme has an upper limit on the amount against which tax relief can be claimed of €40 million.

The Department is responsible for the assessment of applications under the scheme. It also works closely with the Revenue Commissioners in its administration, with quarterly reports provided to the latter on all projects given approval. Culture Ireland

In addition to these tax relief schemes, Culture Ireland, which forms part of the Department, co-ordinates with 'Business to Arts' — a non-profit organisation that promotes business sponsorship of the arts — in relation to some strategic arts promotions abroad. The aim of this co-ordinated activity is to help create opportunities for companies to secure additional sponsorship for events supported by Culture Ireland. IBEC and ISME

While I am satisfied that the existing supports for philanthropy and sponsorship are working well, to the considerable benefit of the cultural and sporting life of the community, the Department is continually seeking new avenues to facilitate philanthropic and sponsorship support for our artistic, cultural and sporting heritage. In this regard, consideration is being given to engaging with business umbrella bodies such as the Irish Business and Employers Confederation and the Irish Small and Medium Enterprises organisation with a view to promoting funding opportunities.