Maureen O'Sullivan (Dublin Central, Independent)
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61. To ask the Minister for Finance the reason tax exemption continues to be granted to fox/hare hunting groups and shooting clubs; the way they are classified under Section 235 of the Taxes and Consolidation Act 1997 as bodies established for promotion of athletic or amateur games or sports; and if he will make a statement on the matter. [39031/13]

Michael Noonan (Limerick City, Fine Gael)
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Section 235 of the Taxes Consolidation Act 1997 provides an exemption from tax for sporting bodies. Two categories of sporting bodies are covered by the exemption:

- Bodies established, and existing for, the sole purpose of promoting an athletic game or an athletic sport, and

- Bodies established, and existing for, the sole purpose of promoting an amateur game or an amateur sport.

As the legislation does not define what is meant by the term “sport”, it has to be given its ordinary meaning. In that context, it has been regarded as including pastimes collectively undertaken for recreation purposes provided such activities are legal and considered by convention and custom to be sporting activities. These include field sports such as hunting, shooting and fishing.

In the circumstances, bodies engaged in the promotion of such activities are entitled to a tax exemption under the legislation provided they meet all the other relevant criteria.