Robert Troy (Longford-Westmeath, Fianna Fail)
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301. To ask the Minister for Culture, Heritage and the Gaeltacht if rugby clubs such as a club (details supplied) will be assisted in restarting rugby at senior and underage level. [45143/20]

Jack Chambers (Dublin West, Fianna Fail)
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The gravity of the current epidemiological situation is such that the Government's clear message is for people to stay in their homes, unless necessary for those essential reasons set out in the public health regulations.

The current restrictions are clear that matches and competitive sporting events are not permitted except for professional and elite sportspeople. This is in recognition of the need to limit insofar as possible person-to-person contact to prevent transmission of COVID-19. The protocols applied for elite sports training and competition are aligned with international best practice and have been developed in consultation with the Expert Group on the Return to Sport.

My Department and Sport Ireland are also engaging with the various sporting bodies to inform a review of the broader COVID-19 measures for sporting activity, which will be considered by Government at the appropriate time. The issue of safely resuming competitions and leagues will form part of the review. 

Niall Collins (Limerick County, Fianna Fail)
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302. To ask the Minister for Culture, Heritage and the Gaeltacht if she will assist a club request (details supplied); and if she will make a statement on the matter. [45200/20]

Jack Chambers (Dublin West, Fianna Fail)
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As the Deputy will be aware, my Department is responsible for the Sports Capital and Equipment Programme and the club in question successfully applied for a grant under the 2018 round of the Programme.

Separately, the Revenue Commissioners operates the Tax Relief for Donations to Certain Sports Bodies scheme. 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.

My Department’s role in relation to this Revenue scheme is to confirm that the projects in question comply with the eligibility criteria for sporting projects and issues a certificate in this regard. In relation to this however, it is a requirement that work cannot have already started prior to the application for the Tax relief. This requirement is set down in Section 847A Taxes Consolidation Act, 1997 sub section 4 which states:- "The Minister, on the making of an application by an approved sports body in advance of the undertaking by that body of a project, may give a certificate to that body stating that the project to be undertaken by that body may be treated as an approved project for the purposes of this section".

Unfortunately, my Department has no discretion in relation to this requirement.  If however, the club referred to by the Deputy has incurred debts in completing eligible works, it may be possible to claim tax relief for donations used to pay off this debt. In addition, my Department will be happy to consider any request for certification for any future phases of the club’s development plans.   Accordingly, the club may wish to contact the Sports Capital Division of my Department (email SportsCapitalProgrammes@tcagsm.gov.ie) to discuss  further.