Holly Cairns (Cork South West, Social Democrats)
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335. To ask the Minister for Finance his views on introducing a tax break for sports coaches who qualify through coaching courses by their governing bodies. [38115/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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The issue of State support for activities related to sport is a matter in the first instance for the Minister of State with responsibility for Sport and the Gaeltacht, Mr Jack Chambers, T.D.

The Tax Expenditure Guidelines, published by my Department, make clear that the introduction of new tax incentives should only be considered in circumstances where there is a demonstrable market failure and where a tax based incentive is more efficient than a direct expenditure intervention.

Also, as the Deputy will appreciate, when considering the introduction of any tax relief, I must be mindful of the public finances and the many demands on the Exchequer. Tax reliefs, no matter how worthwhile in themselves, lead to a narrowing of the tax base.

As matters stand at the present time, I have no plans to introduce a measure along the lines mentioned by the Deputy.