Paul Murphy (Dublin South West, RISE)
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309. To ask the Minister for Finance the reason a list of sporting groups receiving tax exemption under Section 235 of the Taxes Consolidation Act 1997 is no longer available to view on the Revenue Commissioners' website (details supplied); and if, in the interests of transparency, he will provide a copy of the list [12546/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that, in addition to a wide range of general information on tax matters, specific tax information where authorised and required by legislation, is published on Revenue’s website, www.revenue.ie. All information published by Revenue is regularly reviewed to check that the information is up to date; that it is clear and understandable and to ensure it complies with its statutory obligations.

Revenue is mindful of the obligations imposed on it by statute, in particular taxpayer confidentiality obligations under sections 851A and 851B of the Taxes Consolidation Act 1997. These confidentiality obligations apply equally to all taxpayers and are in place to safeguard taxpayer information.

In the absence of a clear statutory provision authorising or requiring the publication of the names or addresses of bodies which have received an exemption under section 235 of the Taxes Consolidation Act 1997, I am advised by Revenue that it is not in a position to publish a list containing such information, however, Revenue is continuing to carefully review its position regarding publication of such information in the future.

Exempted bodies are, of course, entitled to make the public aware of their tax status, and enquiries should be made directly, with bodies concerned. It is also the case that most of the sporting bodies operating in Ireland are eligible for the tax exemption.