Jonathan O'Brien (Cork North Central, Sinn Fein)
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86. To ask the Minister for Finance the estimated cost of lowering the €250 eligibility threshold for capital reliefs on individual donations to sports capital projects to €200; and if he will make a statement on the matter. [35188/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 847A of the Taxes Consolidation Act 1997 provides for Donations to certain sports bodies. The current eligibility threshold for donations to sports capital projects is €250. The relief is based on the entire donation, not just on the portion exceeding €250. The most recent data available, relating to 2017, indicate that the relief costs €0.3 million.

Revenue have advised me that it is not possible to estimate the cost impact of a reduction to €200 in the threshold as it is not possible to predict whether donor behaviour might change on foot of a lower threshold. For example, where new donors opt to only contribute the reduced minimum amount or where current donors opt to reduce their contribution to the minimum amount.