FYI........
Counties and clubs that pay ‘round sums’ on a weekly or monthly basis for expenses will incur a tax and social insurance liability on that amount, a communication from Croke Park to counties in recent days has spelled out.

The document outlines tax obligations that counties especially, but also clubs, have to managers, coaches, backroom team members, service providers, and ‘casual’ workers, such as stewards, programme sellers, turnstile and scoreboard operators and Cúl Camp coaches who are all in receipt of payment.

It deals with the provision of team holidays, with a limit of €3,000 per person for flights, accommodation and food, which can be treated as a gift under Capital Acquisitions Tax (CAT), being allowed tax free. This CAT limit also applies to partners.

The details have been applied to GAA units from Revenue’s Volunteer Tax and Duties Manual which was published in April.

All counties have been undergoing ‘self-review’ for most or all of the last five years after a number of counties were initially subject to Level 2 risk reviews.

The self-reviews in many cases have set aside considerable figures for liabilities found but perhaps not as great as originally thought. Between €30,000 and €40,000 for each of the years under review has been the average county figure.