CSFF 2026 : New round calendar announced – Increased thresholds – New pilot Tier for LAs and NGBs

Oct 2, 2026

The Minister for Culture, Communications and Sport, Patrick O’Donovan TD, and the Minister of State with responsibility for Sport and Postal Policy, Charlie McConalogue TD, today announced the key timetable dates for the 2026 new round of the Community Sport Facilities Fund (CSFF).

A new grant management system, SPRAOI, went live on Monday 28 September. Clubs and organisations not previously registered with the Department can now register on SPRAOI. Approximately 8,000 clubs and organisations that were registered on the previous grant system have been transferred to the new SPRAOI system. The window for funding applications will run from Monday 19 October 2026 to Friday 26 February 2027.

Minister O’Donovan said: “I want people of all ages and abilities to have access to good sporting facilities in their own communities, where they can get active, develop their talents and enjoy sport.

“This new round of the Community Sport Facilities Fund increases the maximum grants for local and regional projects and introduces a new €750,000 funding tier for larger, shared facilities.

“The new tier will encourage Local Authorities and National Governing Bodies to work together on facilities that support several sports and serve the wider community. My priority is to ensure this investment gives more people the opportunity to take part in sport, now and for generations to come.”

Minister McConalogue: “Every week, thousands of volunteers across Ireland give their time and energy to keeping our sporting organisations running. The Community Sport Facilities Fund is about supporting that commitment by helping those organisations provide the facilities and equipment their communities need. I am pleased that we are increasing the maximum grants available while also making a number of practical changes to the application requirements. Participation and inclusion remain central to this programme. We want facilities that are accessible to women and men and projects that demonstrate a genuine commitment to sport for all. I would encourage every eligible organisation to familiarise themselves with the information available on the new programme and use the coming months to prepare a strong application.”

An Information Guide, setting out key terms and conditions, is now available online at gov.ie/SportsCapital

Key details of the new round, including a number of innovations, are as follows:

• Local projects: maximum grant increased from €200,000 to €250,000 and greater collaboration with schools is encouraged
• Regional Tier 1 (former “regional” projects) maximum grant increased from €500,000 to €550,000
• New Regional Tier 2, for larger, multi-sport projects introduced with maximum grant level of €750,000, targeted at Local Authorities and Governing Bodies
• Minimum lease term reduced from 15 to 10 years, mandatory requirement to have registered lease is removed
• Administrative simplifications introduced to enable more organisations to qualify for the Fund

The CSFF is the Government’s primary vehicle for providing support to sports clubs and communities to develop sports infrastructure around the country. Taking account of feedback from the sports ecosystem, a new 3^rd Tier that can provide up to €750,000 in funding to larger projects, with a maximum grant rate of 70%, is being introduced and the 3-tier system is explained below.

Local grants

Applicants can now apply for up to €250,000, increased from the previous maximum grant of €200,000. This is the primary heading under which most local clubs and organisations will apply to the CSFF.

As with the most recent round in 2023, projects will only be considered for grant support if access is guaranteed to men and women on equal terms. Additionally, sporting organisations will be required to demonstrate delivery commitment to the “sport for all” ethos.

To simplify the process for school applications in collaboration with sports clubs, the requirement for a formal lease will be dropped in place of a minimum 10-year license sharing agreement. Such leases must spell out strong guarantees of facility-sharing between the club and school (e.g. minimum of 20 hours’ access per week by the club to the facility) and that no fees, other than fair maintenance fees, are charged to the club.

Regional grants (Tier 1)

Under Tier 1, applications must be made via NGBs or Local Authorities or directly by 2 or more clubs / organisations coming together to develop and share a multiuse / multisport facility.

In very specific circumstances, applications from individual clubs / sports can be made under this heading for developments such as:

•         Synthetic running tracks (at least 6 lanes)

•         NGB regional centres of excellence

•         League of Ireland clubs

Regional Grants (Tier 2)

This new pilot category will support larger projects and is targeted at filling an infrastructural gap between traditional CSFF projects and those larger projects that are supported by the Department’s Large-Scale Sport Infrastructure Fund (LSSIF). This new Tier will:

• Provide funding of up to €750,000, on the basis of a maximum level of funding of 70%
• prioritise the development of multisport facilities, including all-weather pitches, for shared use by a minimum of 2 sports (this means two distinct NGBs)
• applications can only be made by NGBs or Local Authorities with clear evidence of the 30% match-funding, and prioritisation of projects where multiples are submitted
• projects must be operated / managed by NGBs / Local Authorities

The first step in obtaining a grant is to register on the Department’s online system and the Ministers encouraged any clubs that are not already registered on the Department’s new SPRAOI system to do so now. Clubs already registered on the previous OSCAR system have had their registrations automatically transferred to the new system but are encouraged to check their information for accuracy. Any first-time registrations are encouraged to check their status online and, if they require any specific guidance, to email csff2026queries@ccs.gov.ie

Once registered, all applications must be made on the same website. The system will be open for applications from 19 October 2026 to 26 February 2027.

The Information Guide is published on the Department’s website at gov.ie/SportsCapital

A review of the previous 2023 round will be published in the coming period.

FIS Pre-Budget Submission Document

Sep 29, 2026

Mary O’Connor with Marie Crowe on RTÉs Inside Sport on Tuesday evening 29th September.

Click here to listen back.

Click here to read full Submission document.

 FIS Asks for Budget 2027:

• A 10% Annual Uplift in Funding for NGBs and LSPs.
• Introduction of a €5,000 Exemption PAYE Threshold for Certain Payments in Amateur Sport.
• Request for Government Commitment to Research and Publish a Report on an Additional 1% Betting Levy for Sport. 

Pictured in May 2026: FIS Chair Enda Lynch CEO Badminton Ireland, Rosarie Kealy CEO Waterford Local Sports Partnership, John Perry Tax Partner at Ogier Ireland, Minister O’Donovan Minister of Culture, Communications and Sport, Minister McConalogue Minister of State for Sport and Postal Policy, FIS CEO Mary O’Connor.

The Federation’s pre-budget submission seeks a three-year commitment to increased funding for National Governing Bodies (NGBs) and Local Sports Partnerships (LSPs), measures to ease the burden on volunteers and local organisations, and a review of new funding options to support the future growth of sport in Ireland.
Recent Sport Ireland data shows that 2.12 million adults now regularly participate in sport, while nearly two in five adults are classified as highly active. This underlines the potential for increased investment in sport to deliver substantial benefits for public health, wellbeing, and the State.

Grassroots sport at risk

The Karshan Case ruling has had a significant impact on the sports sector impacting modest payments made by amateur and grassroots sports bodies to the coaches, referees, tutors, and officials whereby they must be declared and accounted for as PAYE employees. The application of standard employment status compliance requirements to these low-value engagements has created a level of administrative and financial burden that is disproportionate to the scale of the delivery and engagement involved and inconsistent with the underlying nature of sport and community participation delivery. The delivery of NGB and LSP sports programmes relies heavily on casual and seasonal engagement of tutors, coaches and officials. The impact is already being felt by Local Sports Partnerships with approximately 85% of them have already reduced programmes, training initiatives, or events during 2026.
The Federation of Irish Sport is proposing a €5,000 de minimis PAYE threshold for modest payments made by amateur and grassroots sports bodies to the qualified coaches, referees, tutors, and officials who keep community sport running. This proposal is a real and viable solution for Government to prevent the unintended consequences of the ruling.

Commitment to Research and Publish a Report on an Additional 1% Betting Levy for Sport 

The Federation respectfully calls on the Minister and his Department to lead a Government commitment to research and report on the potential introduction of an additional 1% Betting Levy for Sport. 

The proposed review would consider the fiscal, legal, and ethical feasibility of increasing the existing Betting Duty, with the additional revenue ringfenced for participation and community sport. An interdepartmental review, led by the Departments of Finance and Culture, Communications and Sport, and involving Sport Ireland and other stakeholders, should examine potential revenue, options for administering the funds—including a potential Sports Investment Fund—and the wider social and economic benefits of increased participation in sport. The review should also include any risks, constraints, and implementation considerations. Government has an opportunity to take a serious, evidence-based step towards creating a sustainable funding stream for sport. We are asking the Minister to lead that process and commit to publishing the evidence within 6–9 months.

Federation of Irish Sport CEO Mary O’Connor said: “A fundamental step-change in sports funding is required in Budget 2027. To build enduring programmes, retain vital personnel, and attract professional and volunteer talent, we must pivot away from short-term financial cycles. We urge the adoption of a multi-annual funding model built on an annual uplift of 10% over the next three consecutive years. This will empower the sector with the strategic certainty and financial security required to deliver long-term, meaningful outcomes for the state.”

Sport plays a transformative role in public life:

• 97,000 cases of disease were prevented through participation in sport and physical activity in 2019, saving the State €405 million in healthcare costs.
• Every €100 invested in sport returns up to €195 to the Exchequer through taxation.
• The sector contributes €3.7 billion to the Irish economy and supports 64,000 full-time equivalent jobs.

Community Sport Facilities Fund 2026

Sep 24, 2026

The Minister for Culture, Communications and Sport, Patrick O’Donovan TD and the Minister for State for Sport and Postal Policy, Charlie McConalogue TD today announced that a new grant management system for the Community Sport Facilities Fund (CSFF), SPRAOI, will go live on Monday 28 September.

Clubs and organisations not previously registered with the Department can register on SPRAOI from that date.

The CSFF is the Government’s primary vehicle for providing support to sports clubs and communities to develop sports infrastructure around the country.

Details of the new scheme will be announced by both Ministers next week. In the meantime, any clubs that are not already registered on the Department’s new SPRAOI system may do so from 28 September.

Clubs already registered on the previous OSCAR system have had their registrations automatically transferred to the new system but are encouraged to check their information for accuracy. Any first-time registrations are encouraged to check their status online by visiting www.gov.ie/sportscapital and, if they require any specific guidance, to email sportscapitalprogrammes@ccs.gov.ie

OSK Guide To Key Tax Compliance Deadlines

Sep 15, 2026

With a number of important tax compliance deadlines falling between now and early 2027, it is worth taking the time to review upcoming obligations and ensure you are prepared well in advance. Below, we outline some of the key filing and payment deadlines and points to consider before submitting returns.

Capital Acquisitions Tax (CAT)

The valuation date is a critical factor for CAT purposes, as it determines when the CAT return must be filed and when any tax liability becomes payable.

The pay and file deadlines are as follows:

• Valuation dates between 1 January and 31 August: filing and payment are due by 31 October of the same year.
• Valuation dates between 1 September and 31 December: filing and payment are due by 31 October of the following year.

It is important to note that where the IT38 return is filed online and payment is made online, the deadline for gifts or inheritances with valuation dates in the year ending 31 August 2026 is extended to Wednesday, 18 November 2026.

Determining the Valuation Date

Establishing the correct valuation date is essential, as it determines the CAT compliance timeline.

For a gift, the valuation date is generally the date on which the gift is transferred.

For an inheritance, determining the valuation date can be more difficult. In most cases, it is the earliest of:

• The date on which the executor or administrator is entitled to retain the asset for the beneficiary;
• The date on which the asset is actually retained; or
• The date on which the executor or administrator transfers the asset to the beneficiary.

CAT Return Requirements

The requirement to file a CAT return should be considered when a gift or inheritance is received.

A return may be required even where no tax liability arises. For example:

• Where the beneficiary has used more than 80% of the relevant tax-free threshold; or
• Where reliefs such as Agricultural Relief or Business Relief are being claimed.

Capital Gains Tax (CGT)

The payment deadlines for CGT liabilities arising in 2026 are:

• Disposals made between 1 January 2026 and 30 November 2026: CGT is payable by 15 December 2026.
• Disposals made between 1 December 2026 and 31 December 2026: CGT is payable by 31 January 2027.

For companies, tax on chargeable gains generally falls due under the normal corporation tax payment and filing rules. However, where a company disposes of development land and a CGT liability arises, the standard CGT payment deadlines above apply.

Reporting CGT Disposals

The method of reporting a CGT disposal depends on the taxpayer’s circumstances.

Individuals who are chargeable for income tax and file a Form 11 should report disposals on their annual income tax return.

In certain cases, particularly where an individual has only PAYE income or non-PAYE income of less than €5,000, a Form 12 (paper or online) may be used. Where neither option is appropriate, a Form CG1 can be filed to report the disposal.

Corporation Tax

Corporation tax filing deadlines depend on a company’s accounting period. For companies with a 31 December 2025 year-end, the CT1 return will be due by 23 September 2026.

In addition to annual filing obligations, companies should also ensure they remain compliant with their preliminary tax requirements.

Preliminary Tax Deadlines

For large companies with an accounting period running from 1 January 2026 to 31 December 2026:

• The first preliminary tax instalment was due on 23 June 2026.
• A second instalment will be due on 23 November 2026.

If the June deadline was missed, any outstanding preliminary tax should be paid as soon as possible to minimise potential interest charges.

For small companies with the same accounting period, preliminary tax is payable in a single instalment by 23 November 2026.

Don’t Forget the Other Compliance Obligations

While the deadlines above represent some of the most significant tax obligations over the coming months, businesses and individuals should also keep on top of ongoing obligations such as:

• VAT returns
• Payroll taxes
• Stamp duty filings
• Dividend Withholding Tax (DWT)
• Other periodic Revenue compliance requirements

Contact OSK Tax today for more information on key tax compliance deadlines.

Budget 2027: Why FIS are Calling for a €5,000 PAYE Exemption for Sport & Physical Activity

Sep 8, 2026

A €5,000 PAYE Threshold: A Small Fix That Would Save Grassroots Sport

About the author: John Perry is Tax Partner at Ogier and lead tax adviser to the Federation of Irish Sport.

Ireland’s grassroots sporting system is quietly buckling under a tax problem that was never aimed at it. As Budget 2027 approaches, there is a simple, targeted and fiscally responsible fix on the table: a €5,000 de minimis PAYE threshold for modest payments made by amateur and grassroots sports bodies to the coaches, referees, tutors and officials who keep community sport running. This is the “ask” the Federation of Irish Sport have been putting directly to Government, and it deserves to be granted.

What Karshan changed

The catalyst is the Supreme Court’s 2023 decision in Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino’s Pizza. The case clarified the test for distinguishing a “contract of service” (employment) from a “contract for services” (self-employment), establishing a structured five-point framework that looks to the reality of the working relationship rather than the written contract. It was decided in a commercial gig-economy context, but its blanket application now risks capturing low-value, irregular and public-benefit engagements.  Revenue, having persisted and won, is understandably focused on PAYE compliance across the board. To manage the fallout, Revenue opened a time-limited disclosure opportunity allowing employers to regularize payroll tax for 2024 and 2025 without interest or penalties where genuine misclassification had occurred, with the option available until 30 January 2026.

Why the exemption makes sense

Grassroots sport depends on people who coach, referee and tutor on a casual, seasonal basis, usually alongside a primary job, across multiple clubs, and for community rather than commercial motives. A €5,000 annual threshold would recognize the ancillary, non-commercial nature of that income while preserving full PAYE and reporting for higher-value or economically dependent roles. Crucially, it would not exempt anyone’s income from tax; the recipient remains liable, and the measure protects Exchequer revenue. It is also entirely consistent with existing policy: our tax code already uses de minimis thresholds and easements, from the Section 235 exemptions for sports bodies to PAYE exclusion orders. This is proportionate tax administration, not special pleading.

The cost of doing nothing

The evidence of inaction is already stark. In a survey covering roughly 90 percent of Local Sports Partnerships, about 85 percent reported cutting programmes, training or events in 2026, with many operating at 26 to 50 percent below normal capacity. These reductions are not demand-driven; demand remains strong, but organisations are constrained by compliance costs and uncertainty. Historic misclassification disclosures have most commonly landed in the €10,000 to €50,000 range. Between half and three-quarters of bodies report growing difficulty engaging tutors and coaches, who are simply walking away. For Companies Limited by Guarantee with thin reserves and no local-authority payroll support, this is now a genuine solvency and director-exposure risk. Left unaddressed, the sector faces further service cuts, higher participant fees and falling participation, undermining the return on significant public investment.

The campaign, and what comes next

This proposal is the product of sustained advocacy led by CEO, Mary O’Connor: a detailed Budget 2027 submission to the Department of Finance, sector-wide survey evidence, a Sport Ireland listening session, and a ministerial briefing setting out the ask. That engagement continues following productive meetings with Minister O’Donovan, Minister McConalogue and Minister Chambers. This is a clear, practical and low-cost action that protects tax integrity while safeguarding participation, volunteer capacity and public health. Budget 2027 is the moment to act.