GAA county boards have expressed concern about Revenue probes into expenses.
So what are the areas that will be under the taxman’s microscope?
Referee fees
Referees are usually paid between €40 and €60, but this varies down to differing factors including the level of the game and the officials’ expenses and mileage.
Cúl Camps
Mayo is one of the counties which has declined to sign off on accounts for 2024 due to fears over Revenue’s investigations, and one issue there is Cúl Camps.
Mayo has already made a voluntary disclosure of €119,778 “in relation to potential tax liability for the Cúl Camps programme”.
A statement from the county board read: “Over the past year, Mayo GAA has been engaging with the Revenue Commissioners in relation to a legacy issue relating to outstanding tax liabilities from our Cúl Camps programme in 2018 and 2019.
“As part of that process, Mayo GAA made a voluntary disclosure of €119,778 to the Revenue Commissioners last year in relation to the potential tax liability for the Cúl Camp’s programme. Following the disclosure, the Revenue Commissioners requested further information from Mayo GAA for the 2018 and 2019 period.
“In light of this request, Mayo GAA began its own voluntary review of the tax treatment it applies across a range of expenses paid in subsequent years, from 2020-2024. Mayo GAA took it upon itself to engage proactively with Revenue on this wider review.
“The Revenue Commissioners’ intervention is still ongoing, and while we have no certainty on how long it will take, it is hoped that the process will conclude in the coming months.
“Mayo GAA will prepare and release its Financial Statement to its clubs in advance of convention without any provision for a potential liability.
“As Mayo GAA is not currently in a position to accurately assess with certainty the final potential liabilities that may arise from our engagement with Revenue, the principal officers of county board have decided to not sign the Financial Statements for the year ended 30th September 2024 until the outcome of the ongoing Revenue Commissioners Risk Review is completed and any additional liabilities arising from same are quantified and agreed.
“Our Auditors are in agreement with this approach and this approach is supported by Mayo GAA Management Committee and the County’s Audit & Risk Committee. Overall, the finances of Mayo GAA are in robust shape after another strong financial year in 2024.
“To prevent similar issues highlighted by Revenue from arising in the future, Mayo GAA has commenced a review of the payment of all expenses going forward to ensure they are fully compliant with Revenue guidelines.
“Mayo GAA will continue to update club delegates and officials as the Revenue’s intervention progresses.”
Cúl Camps take place all around the country, so Mayo is unlikely to be the only county affected.
Expenses
Expenses are key to Revenue investigations, with mileage being one of the big issues.
Since 2023, the GAA has committed to paying 70 per cent towards player training, gym sessions and games. This applies up to four times per week in season, and five time per week in pre-season.
This drops to 40 per cent per mil after 7,000 miles, and 65 per cent prior to that.
Players and managers must fill in monthly expense sheets for mileage and other expenses. Sponsored cars for players and managers are standard, and this is understood to be a part of Revenue probes.
Team holidays
Intercounty teams often go on foreign holidays at the end of seasons, paid for by county boards.
Players who cannot attend due to work or family commitments often receive payements in lieu of the trips. Revenue Commissioners consider these payments fully taxable.
Which counties have expressed concern?
The GAA has expressed concern over Reveneu’s risk audits of county boards, and convened all county chairpersons, secretaries and treasurers for a meeting on Tuesday.
Croke Park administrative and financial chiefs organised the online gathering in an attempt to address growing concerns about potential tax liabilities faced by boards, the Irish Examiner reports.
Board officers in the 26 counties are ‘privately’ urging the GAA to being talks with Revenue Commissioners, the Examiner report adds.
Mayo and Galway have said they will not sign off on their 2024 accounts due to outstanding enagagements with Revenue.
Revenue has also been taking a close look at the accounts of Wexford, with the Wexford county board making a voluntary disclosure of €55,000 to Revenue.
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Speaking on Thursday, Mayo chairman Seamus Tuohy said tax liabilities associated with expenses was a big issue across the board.
“The issues that have been identified by the Revenue Commissioners relate to expense payments made. It is therefore clear that these potential tax liabilities identified by Revenue may also impact every other county board in Ireland.
“As Mayo GAA continue to work constructively with Revenue on these issues, I would urge the wider GAA community to proactively engage on these issues and ensure all county boards have clear guidelines going forward around the tax treatment of all expenses that are incurred in the running of our association.”
