Department of Finance

Under the Freedom of Information Act 2014, I am seeking production of information relating to the following: 1. How and when were professional sportspersons identified as a category of taxpayers that should benefit from income tax relief of the type introduced in 2002 and now contained in section 480A TCA 1997? 2. The net relevant earnings calculation for an individual (under either Part 30 Chapter 2 (retirement annuities) or Chapter 2A (Personal Retirement Savings Accounts) TCA 1997) does not take into account any deduction under section 480A TCA 1997. What amount or proportion of the annual tax expenditure on relief under section 480A TCA 1997 constitutes the net relevant earnings of taxpayers who made pension payments while also claiming relief under section 480A? 3. Referring to Schedule 23A TCA 1997, what is the breakdown of taxpayers benefitting from section 480A TCA 1997 within each of the sports listed therein during the period from the introduction of section 480A TCA 1997 to 2023? 4. In 2012, Schedule 23A was extended to include cricketers. What was the rationale for extending the income tax relief to this sport, and who suggested, proposed or lobbied for its inclusion? 5. What is the gender profile of taxpayers claiming under section 480A TCA 1997 from the date of its introduction to 2023?