Revenue changes impacting on GAA organisers
GAA provincial councils and county boards are changing how they pay casual match-day workers due to new conditions from the Revenue Commissioners.
Previously, an amount agreed by the Association’s units with Revenue was paid to cover the tax liability on the casual employees.
As the official GAA website stated: “Where the name and the PPS number of the casual employee is provided, Revenue are prepared to accept that, for ease of administration, tax at an agreed rate of 28.5% can be used.”
However, that arrangement changed last year and the likes of non-voluntary stewards and ticket-checkers are now having to be paid at their personal tax rate via the revenue system.
That alteration has seen the GAA lose several stewards who are being taxed at a higher rate.
GAA units have also been seeking information from the Revenue Commissioners on matters such as mileage as those bringing other matchday workers to games would have received money towards that cost.
In their 2019 accounts released last week, Munster GAA highlighted “contingent liability” in their notes. “During the year, the Council was selected for audit by the Revenue Commissioners.
This audit process is ongoing at the date of approval of these financial statements (January 13). The Council is in correspondence with the Revenue Commissioners with regard to a technical interpretation of tax legislation.
“While the outcomes of these discussions may result in a liability to the Council, there is insufficient information available at present to reliably quantify any potential exposure.”
Eight years ago, referees in a number of counties expressed alarm at being asked for their PPS numbers.
According to the GAA website:
“Revenue are prepared to accept the reimbursement of expenses of travelling and subsistence to individuals involved in GAA games may be paid tax-free provided such reimbursement — (a) Is the only payment made to the individuals; (b) Merely put the individuals in a position to attend training, games or meetings; and (c) No more than reimburses the individuals the expenses actually incurred by him/her to attend training, games or meetings and do not exceed what are known as the Civil Service rates for reimbursement of expenses.”
