Ciarán Cuffe (Dún Laoghaire, Green Party)
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Question 193: To ask the Minister for Finance if the Revenue Commissioners have undertaken a recent periodic risk focused review of a club (details supplied) in County Dublin; and if concessions have been granted to the club which permit the use of interest in this manner. [43224/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Section 235 of the Taxes Consolidation Act (TCA) 1997 gives an income tax exemption to sporting bodies, which have been approved by the Revenue Commissioners on the basis that the body has been established for, and exists for the purpose of promoting athletic or amateur games or sports. The administration of the sports tax exemption is a matter for the Revenue Commissioners.

I am advised by the Revenue Commissioners that, for reasons of taxpayer confidentiality, they cannot comment upon the tax affairs of individual bodies. However they have also advised me that sports bodies that are granted sporting tax exemption are subject to periodic risk-focused review towards ensuring that the terms of the exemption continue to be fulfilled. All relevant matters, including the application of funds, are considered in the context of such reviews.