26 counties to undertake self tax review covering last four years

Deal between GAA and Revenue avoids additional full audits.

Feargal McCormack during the GAA Annual Congress. Pic: Piaras Ó Mídheach/Sportsfile

The 26 GAA county boards in the jurisdiction of the Republic of Ireland will be subjected to self risk reviews following discussions between Croke Park and the Revenue Commissioners.

The association’s national finance committee chairman Feargal McCormack revealed details of the process to delegates at GAA Congress in Donegal town in Donegal town on Saturday morning.

Confirming GAA leadership contacted Revenue in December to “manage and mitigate the stress” of risk reviews on volunteers and officers, McCormack said the mechanisms of the mass disclosures are currently being finalised with Revenue.

Counties will make a self-declaration for an agreed four-year period (2021-24), based on their calculation for 2024.

“This will hopefully allow officers to reference their most recent findings and records,” said McCormack.

“The findings in this year will then be extrapolated out to determine any liability for the years 2021 to 2023.”

The liabilities will be divided into six core payments – managers, backroom team members, players, full-time county staff, casual staff and volunteers and referees. It is not expected there will be any tax liabilities relating to referees.

Galway, Mayo and Wexford have been subject to full risk reviews but McCormack assured the self-assessment will be “significantly less demanding than a full Revenue audit”.

A county will have 60 days to complete their self review. Four pilot counties will be selected for the initial part of the process. There will further engagement with Revenue to agree on the tax principles to be applied to the sample payments selected for review.

Each county’s report will be quality checked by central GAA authorities prior to its final submission to the Revenue Commissioners. Each county board will be responsible for the payment of any liability.

Croke Park will provide resources to boards in completing their reviews. PwC are currently advising and supporting the GAA in their engagements with Revenue relating to counties’ tax situations.

From the self reviews, the GAA are expected to receive tax guidance for 2025 and clear set of rules for units in the tax treatment of payments and stronger governing structures in county boards.

The six counties in the north of Ireland have been advised to undertake self reviews as well.