Hildegarde Naughton (Galway West, Fine Gael)
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78. To ask the Minister for Transport, Tourism and Sport the rebates available to sports clubs in respect of donations made to them by private citizens; and if he will make a statement on the matter. [7520/18]

Kate O'Connell (Dublin Bay South, Fine Gael)
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86. To ask the Minister for Transport, Tourism and Sport the way in which sports clubs can add value to private donations received; if a step by step guide to the process can be provided; and if he will make a statement on the matter. [7528/18]

Brendan Griffin (Kerry, Fine Gael)
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I propose to take Questions Nos. 78 and 86 together.

In relation to my Department's engagement with sports clubs, the Sports Capital Programme (SCP) is the Government's primary vehicle for the development of sport and physical recreation facilities and the purchase of non-personal sports equipment. The most recent allocations under the Programme were made at the end of last year and full details of these allocations and a guide to making an application under the scheme are available on my Department's website.

Outside of the SCP, if a sports club or organisation is acquiring land or buildings, developing facilities, purchasing fixed non-personal equipment for sports activities or repaying a loan for these purposes, Section 41 of the Finance Act 2002 provides a tax relief incentive to individuals or companies to make a donation towards the cost of these projects. This is a Revenue Commissioners operated scheme and further details on how it operates, including a step by step guide to the scheme, can be found on the Revenue Commissioner's website www.revenue.ie/en/companies-and-charities/charities-and-sports-bodies/tax-relief-on-donations-to-certain-sporting-bodies/index.aspx.