Written answers

Wednesday, 25 November 2015

Department of Finance

Tax Reliefs Availability

Photo of Robert DowdsRobert Dowds (Dublin Mid West, Labour)
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79. To ask the Minister for Finance if there are any tax arrangements in place to assist the Gaelic Players Association through the elite athletics sports scheme; if there is a record of the numbers of beneficiaries, and of the cost to the Exchequer; and if he will make a statement on the matter. [42040/15]

Photo of Michael NoonanMichael Noonan (Minister, Department of Finance; Limerick City, Fine Gael)
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There are no special tax arrangements in place to assist the Gaelic Players Association along the lines indicated by the Deputy.  However, section 193 of the Taxes Consolidation Act 1997 contains a general provision whereby income arising from a scholarship held by a person receiving full-time instruction at a university, college, school or other educational establishment is exempt from income tax and is disregarded in computing that person's income for tax purposes.

Where a scholarship funded by the Gaelic Players Association meets the requirements of that section, the income arising to the recipient of such a scholarship is exempt from income tax.  I am informed by the Revenue Commissioners that there is no specific information available in relation to beneficiaries of scholarships from the Gaelic Players Association.

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