Table of Contents - GAA AMATEUR STATUS AND PAYMENTS TO TEAM MANAGERS

GAA AMATEUR STATUS AND PAYMENTS TO TEAM MANAGERS

• 1. Introduction
  • 1.1 Payments which do no more than reimburse a worker for allowable expenses (i.e. those incurred “wholly, exclusively and necessarily” in the performance of the duties of the position) which were actually incurred may be made free of tax in certain circum˙
  • 1.2 A worker who has been “necessarily obliged” to incur an expense “in the performance of the duties” is allowed to claim a deduction for that expense if it has not been reimbursed.
• 2. Flat rate, round sum and vouched expenses
  • 2.1 Flat rate employment expenses are expenses that are incurred in the performance of the duties of the employment and are directly related to the “nature of the employee’s employment”. A standard flat rate expenses allowance is set for various classes of˙
  • 2.2 Round sum expenses (i.e. non vouched) must be treated as pay and taxed accordingly.
  • 2.3 Where a worker incurs expenses of a nature allowed by the tax code as referred to at 1.1 above in the course of carrying out the duties of his position and is reimbursed by based on individual vouchers submitted, no tax liability arises on receipt of p˙
• 3. Excepted payments
  • 3.1 The Revenue Commissioners permit the payment of certain expenses tax free, provided they refer solely to expenses incurred in the actual performance of the worker’s duties and do no more than reimburse the worker for the actual expenses incurred.
  • 3.2 These expenses include:
    • (a) Motoring expenses;
    • (b) Subsistence expenses;
    • (c) Expenditure on special clothing worn in the performance of the duties, expenditure on tools used in the performance of the duties and expenses incurred by commercial travellers who are required to bear travelling and hotel expenses in the course of per˙
    • (d) Removal expenses if a worker has to transfer residence to another location.
  • 3.3 Irish law does not prescribe maximum limits for a meal but the following guidelines limits are suggested by reference to current Civil Service Subsistence Rates for absences within the State as agreed under the Scheme for Conciliation and Arbitration f˝
    • (a) max. amount for breakfast: €10.00
    • (b) max. amount for lunch: €18.00
    • (c) max amount for dinner: €26.00
  • 3.4 The Civil Service rates (per kilometre) (for cars for individuals who are obliged to use their car in the performance of their duties are as follows:
  • 3.5 Civil Service Subsistence rates for absences within the State: