By John Considine
There is favourable tax treatment for some Irish sports writing. The book must be recognised as original, creative, and have cultural or artistic merit. The definition of these terms are set out for the Revenue Commissioners by the Minister for Arts, Heritage and the Gaeltacht under the Taxes Consolidation Act 1997. Where a sports book is deemed to have met the guidelines then the first €40,000 of profits per annum are exempt from income tax in Ireland.
The Revenue Commissioners website lists the books that have benefited from favourable judgments since 2002 (here). The table below reproduces many of the sports books on that list. Most of the books on the list are either biographies or historical accounts. Rugby players Ronan O'Gara, Trevor Brennan, and Moss Keane feature on the list. So too does rugby analyst and media personality George Hook. Hook's sparing partner on RTE's rugby coverage, Brent Pope, also makes the list. Pope's books are classified as children's fiction on the Revenue list.
Other larger-than-life RTE figures to make that list include Sean Og Ceallachain and Micheal O'Muircheartaigh. Sean Og's Sunday night GAA results broadcasts were eagarly awaited by GAA followers in the era before the internet and social media. Micheal has been the radio voice of gaelic games since the mid-1980s, when he took over from Micheal O'Hehir.
Mick O'Dwyer, the legendary Kerry footballer and manager makes the list via Martin Breheny's biography. One is left wondering why Breheny's work with the most successful hurling manager of the modern era does not make the list - the book is Cody: The Autobiography. Of course, the list is only of those who have received a favourable judgement. We don't know who applied. The biographies of hurlers that make the list are of players who wore their county colours over 50 years ago.
Donn McClean has two books on the list. These are works based on the life of jockeys Mick Fitzgerald and Timmy Murphy.
Section 7(2)(b) allows biographies and autobiographies "that incorporates the author's unique insight into the subject matter and is regarded as a pioneering work and also makes a significant contribution to the subject matter by casting new light on the person or by changing the generally accepted understanding of the person".
Historical accounts of various sports also feature prominently on the list. Section 7(2)(c) and 7(2)(d) outline how works might meet the heritage criteria or the use of archives of over 30 years. There are books such as An Illustrated History of the GAA, A History of Tennis in Ireland, The Dubs: Dublin GAA since the 1940s, and The Wexford Hurling & Football Bible 1887-2008. The only book on soccer listed below is The Official Book of the FAI Cup.
The Revenue Commissioners website lists the books that have benefited from favourable judgments since 2002 (here). The table below reproduces many of the sports books on that list. Most of the books on the list are either biographies or historical accounts. Rugby players Ronan O'Gara, Trevor Brennan, and Moss Keane feature on the list. So too does rugby analyst and media personality George Hook. Hook's sparing partner on RTE's rugby coverage, Brent Pope, also makes the list. Pope's books are classified as children's fiction on the Revenue list.
Other larger-than-life RTE figures to make that list include Sean Og Ceallachain and Micheal O'Muircheartaigh. Sean Og's Sunday night GAA results broadcasts were eagarly awaited by GAA followers in the era before the internet and social media. Micheal has been the radio voice of gaelic games since the mid-1980s, when he took over from Micheal O'Hehir.
Mick O'Dwyer, the legendary Kerry footballer and manager makes the list via Martin Breheny's biography. One is left wondering why Breheny's work with the most successful hurling manager of the modern era does not make the list - the book is Cody: The Autobiography. Of course, the list is only of those who have received a favourable judgement. We don't know who applied. The biographies of hurlers that make the list are of players who wore their county colours over 50 years ago.
Donn McClean has two books on the list. These are works based on the life of jockeys Mick Fitzgerald and Timmy Murphy.
Section 7(2)(b) allows biographies and autobiographies "that incorporates the author's unique insight into the subject matter and is regarded as a pioneering work and also makes a significant contribution to the subject matter by casting new light on the person or by changing the generally accepted understanding of the person".
Historical accounts of various sports also feature prominently on the list. Section 7(2)(c) and 7(2)(d) outline how works might meet the heritage criteria or the use of archives of over 30 years. There are books such as An Illustrated History of the GAA, A History of Tennis in Ireland, The Dubs: Dublin GAA since the 1940s, and The Wexford Hurling & Football Bible 1887-2008. The only book on soccer listed below is The Official Book of the FAI Cup.
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