Mayo GAA confirm €120k voluntary disclosure to Revenue in relation to Cúl Camps programme

County hope ongoing process involving Revenue Commissioners will conclude ‘in the coming months’

Mayo, one of a number of counties currently facing or about to face a Revenue audit, will circulate to clubs unsigned statements for the financial year ended September 30th, 2024 and without any provision for potential liability.

The county is delaying these matters pending an accurate determination of the final, potential tax liability – a process that is hoped to conclude “in the coming months”.

In the course of its engagement with the Revenue, Mayo has already made a voluntary disclosure of €119,778 “in relation to potential tax liability for the Cúl Camps programme”.

County chair Séamus Tuohy urged other counties to engage “proactively” on these matters with the Revenue to achieve clarity on tax liabilities arising from all payments – from players’ expenses to casual remuneration for various tasks conducted in conjunction with the organisation of the games.

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The statement from the county was released on Thursday night.

“Over the past year, Mayo GAA has been engaging with the Revenue Commissioners in relation to a legacy issue relating to outstanding tax liabilities from our Cúl Camps programme in 2018 and 2019.

“As part of that process, Mayo GAA made a voluntary disclosure of €119,778 to the Revenue Commissioners last year in relation to the potential tax liability for the Cúl Camp’s programme. Following the disclosure, the Revenue Commissioners requested further information from Mayo GAA for the 2018 and 2019 period.

“In light of this request, Mayo GAA began its own voluntary review of the tax treatment it applies across a range of expenses paid in subsequent years, from 2020-2024. Mayo GAA took it upon itself to engage proactively with Revenue on this wider review.

“The Revenue Commissioners’ intervention is still ongoing, and while we have no certainty on how long it will take, it is hoped that the process will conclude in the coming months.

“Mayo GAA will prepare and release its Financial Statement to its clubs in advance of convention without any provision for a potential liability.

“As Mayo GAA is not currently in a position to accurately assess with certainty the final potential liabilities that may arise from our engagement with Revenue, the principal officers of county board have decided to not sign the Financial Statements for the year ended 30th September 2024 until the outcome of the ongoing Revenue Commissioners Risk Review is completed and any additional liabilities arising from same are quantified and agreed.

“Our Auditors are in agreement with this approach and this approach is supported by Mayo GAA Management Committee and the County’s Audit & Risk Committee. Overall, the finances of Mayo GAA are in robust shape after another strong financial year in 2024.

“To prevent similar issues highlighted by Revenue from arising in the future, Mayo GAA has commenced a review of the payment of all expenses going forward to ensure they are fully compliant with Revenue guidelines.

Mayo GAA will continue to update club delegates and officials as the Revenue’s intervention progresses.”

Commenting, Séamus Tuohy, chair of Mayo GAA said: “Mayo GAA is complying fully with the Revenue Commissioners’ ongoing audit process, and we are committed to proactively ensuring all potential tax liabilities arising from past expenses payments are fully settled.

“The issues that have been identified by the Revenue Commissioners relate to expense payments made. It is therefore clear that these potential tax liabilities identified by Revenue may also impact every other county board in Ireland.

“As Mayo GAA continue to work constructively with Revenue on these issues, I would urge the wider GAA community to proactively engage on these issues and ensure all county boards have clear guidelines going forward around the tax treatment of all expenses that are incurred in the running of our association.”

Galway and Wexford county boards are also in the process of engaging with the Revenue Commissioners in what has apparently become a focus on GAA units and their tax affairs.

Seán Moran

Seán Moran

Seán Moran is GAA Correspondent of The Irish Times