Tom Neville (Limerick County, Fine Gael)
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562. To ask the Minister for Transport, Tourism and Sport the sources of finance a rowing club can apply for aside from the sports capital grant; and if he will make a statement on the matter. [50442/17]

Shane Ross (Dublin Rathdown, Independent)
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The Sports Capital Programme is the Government’s primary vehicle for supporting the development of sports facilities and the purchase of non-personal sports equipment.  Apart from the Sports Capital Programme, it is also possible for sports clubs to raise funds via the ‘Tax Relief for Donations to Certain Sports Bodies’ scheme (section 847A of the Taxes Consolidation Act, 1997). This is a Revenue Commissioners operated scheme which offers tax benefits to individuals or companies who make donations to sports clubs.  Further details on this scheme and how it operates can be found on the Revenue Commissioners website.

Outside of the above, I understand that support for sports clubs is sometimes provided by the National Governing Bodies of Sport, Local Authorities (including Local Sports Partnerships) and Local Development Companies such as LEADER Partnerships.