OSK Guide To Key Tax Compliance Deadlines

OSK Guide To Key Tax Compliance Deadlines

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

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

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.

 

 

 

 

Federation of Irish Sport: Investment in Sport and Physical Activity is an Investment in Ireland’s Health

Federation of Irish Sport: Investment in Sport and Physical Activity is an Investment in Ireland’s Health

Federation of Irish Sport (FIS) has called on Government to make a significant long-term investment in sport as part of Budget 2027, warning that grassroots programmes, participation initiatives and community sport organisations are facing growing financial and administrative pressures. Sport and physical activity can no longer be viewed through the lens of leisure. It is the most cost-effective frontline defence against a compounding preventative healthcare crisis. Every €1 invested in core sports participation reduces future state spending on chronic illness, mental health services, and cardiovascular care.

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. 

 

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.

 

Photo captions: 

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.

Pictured in September 2026 with FIS Pre-Budget Submission: FIS Chair Enda Lynch CEO Badminton Ireland, FIS CEO Mary O’Connor, John Perry Tax Partner at Ogier Ireland and Rosarie Kealy CEO Waterford Local Sports Partnership.

Pre-Budget Call for 10% Sustained Support for Core Funding in Sport

Pre-Budget Call for 10% Sustained Support for Core Funding in Sport

FIS Pre-Budget meetings continued today with an engagement with Minister Neale Richmond, Minister of State for International Development and Diaspora at the Department of Foreign Affairs and Trade. With International Sports Diplomacy and the hosting of Major International Sporting Events high on the Department’s agenda, our delegation reinforced the need to increase core funding for our National Governing Bodies in sport. This is fundamental to ensure a sustained delivery of grass roots programmes and the growth of high performance sports.

Sport in Ireland delivers significant public, economic, and social value. We are advocating for three key 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. 
The 10% annual increase in core funding to support professional capacity, will tackle inactivity and address systemic inequalities. This investment will enable our members to grow participation, widen access, and strengthen high-performance pathways as we look towards a new Strategic Sports Plan for Ireland.
FIS Chair Enda Lynch CEO of Badminton Ireland met with Minister Richmond with FIS CEO Mary O’Connor and Tax Partner at Ogier John Perry at Iveagh House to discuss our key asks for the sector in Budget 2027.
Budget 2027: Why FIS are Calling for a €5,000 PAYE Exemption for Sport & Physical Activity

FIS Presents Annual Pre-Budget Submission to Minister Jack Chambers, Minister for Public Expenditure, Infrastructure, Reform & Digitalisation

Today FIS CEO Mary O’Connor met with Minister Jack Chambers, Minister for Public Expenditure, Infrastructure, Reform & Digitalisation alongside FIS Chairperson Enda Lynch CEO Badminton Ireland, Rosarie Kealy CEO Waterford Sports Partnership and John Perry Tax Partner at Ogier in Ireland.

Sport in Ireland delivers significant public, economic, and social value. We are advocating for three key Asks for Budget 2027:

↗️ A 10% Annual Uplift in Funding for NGBs and LSPs.
5️⃣ 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.

The Federation is very appreciative of Minister Chambers’ time and commitment to the Sport and Physical Activity sector. We are cognisant of the multiple asks of Government for Budget across many sectors. However, we are confident that the proposals put forward in our Submission provide the Government as both value for investment, but also with viable solutions to strengthen NGBs and LSPs to deliver not only the sport agenda but across Government objectives.

The Opportunity Irish Sport Hasn’t Tapped Yet

The Opportunity Irish Sport Hasn’t Tapped Yet

Following our member event online on “Unlocking US Philanthropy for Irish Sport” earlier this summer Hannah McLoughlin, Consultant – Funding at our Partners 2into3 gave her views on the topic

2into3 and Graham-Pelton, one of the US’s leading philanthropic consultancy firms, hosted a webinar titled “Fundraising in the US: A Practical Guide for Irish Sporting Organisations, with James O’Callaghan as a guest speaker from the Irish Sailing Foundation. The most important insight from the session had nothing to do with tax structures or diaspora networks. It came down to one question, and most Irish sporting organisations have never properly answered it; 

“Why should a stranger, thousands of miles away, care about what you do?” 

Sport has shaped how I think and work, it has taught me to compete on the edges of limited resources, which is exactly where most Irish NGBs find themselves. I also know, from the inside, what it feels like when funding doesn’t stretch far enough. That’s partly why this topic matters to me, and why I think Irish sport needs to take it seriously. 

The Irish Sailing Foundation are the pioneers of this model in Ireland. Since 2015 they have raised over €3 million for high-performance sailing, supported more than 300 sailors and brought in €500,000 in 2025 alone – ten years into the work. They operate as a separate philanthropic entity with a voluntary board, independent of Irish Sailing as the NGB. 

The American Philanthropy Market: What You Need to Know    

Americans donated $592 billion in 2024. Philanthropy is not a niche behaviour in the US – it is culturally embedded in a way that has no real equivalent in Ireland. Giving is habitual, expected, and for many Americans an expression of identity rooted in everything from religious tradition to civic pride. 

We are also at the beginning of what is being called the “Great Wealth Transfer” an estimated $124 trillion expected to change hands over the next 20 years as an ageing population passes assets to the next generation, with an estimated $18 trillion of that earmarked for charity. A significant share of that wealth will be inherited by women, and the women’s philanthropy movement in the US is accelerating rapidly. For Irish sporting organisations with any kind of gender equity or women’s sport angle, that is a real and growing opportunity. 

The diaspora connection gives Irish organisations a head start that most international peers simply don’t have. There are millions of Irish-Americans with a genuine emotional connection to Ireland, many of them in exactly the demographic most likely to give. The pipeline exists. The question is whether Irish sport is organised enough, and honest enough with itself to access it. 

 Why Americans Give 

The number one reason Americans give is because they were asked not because they discovered an organisation on their own, or because a grant portal opened, or because they read a press release.  

Someone asked them. Directly, personally, with a clear purpose. 

Most Irish organisations are not doing this. They are waiting for the right connection, the right moment, the right introduction. Meanwhile the ask never comes, and neither does the money. 

Beyond the ask itself, the motivators that drive giving are worth understanding properly: 

  1. Connection to a cause or community. 
  2. Belief in leadership and transparency. 
  3. The desire for recognition. 
  4. Matching gift opportunities, which have been used with remarkable effect in the US.  
  5. Tax efficiency, particularly for larger, more complex gifts. 

 On that last point: the instinct to lead with tax benefits is a mistake. For most donors, tax considerations are not the primary motivator. They matter at scale, and any serious fundraising strategy needs to account for them, but they are not your opening line. If your case for support begins with “and you can claim a deduction,” you have already lost the room. 

What Actually Answers the Question 

Knowing why Americans give is one thing. Giving them a reason to give to you is another. 

This is where most Irish organisations need to do honest internal work before they pick up the phone to anyone in Boston or New York. You need a case for support, a clear, compelling, emotionally resonant answer to the question this piece opened with. Not “we fund high-performance athletes,” but the answer to what happens when a young person from a disadvantaged background gets access to your programme. What changes for them? What does it feel like to watch a training session at your club? If someone came along and you had two minutes to make them care, what would you say? 

Donors give to what they can picture. They respond to impact, not infrastructure. 

Honesty matters here too. If your organisation is facing a funding gap, saying so clearly is more compelling than vague optimism. Most donors do not want to rescue a sinking ship, but they absolutely want to feel that their contribution will make a difference – and there is a real distinction between those two things. 

You also need to be prepared to share your finances. Transparency is increasingly non-negotiable in this space, particularly with younger donors who expect more visibility into where their money goes than has historically been the case. 

What the Tax Structures Actually Look Like 

Any Irish organisation serious about US fundraising will need to understand 501(c)(3) – the US tax-exempt designation that allows donors to claim federal tax deductions on charitable gifts. Without this, or without equivalency, you are asking donors to give without tax benefit, which becomes a meaningful barrier at higher gift levels. 

The practical entry point for most Irish organisations is The Ireland Funds (American Ireland Fund). This is a well-established body that operates through chapters across the US, hosts events targeting high-net-worth Irish-Americans, and provides a tax-efficient giving route for approved Irish organisations. Getting approved through this structure is a realistic and relatively accessible first step. 

It is also worth understanding the broader philanthropic architecture: 

  • Donor Advised Funds (DAFs): philanthropic accounts, typically offered through financial firms, that allow donors to contribute funds, take an immediate tax deduction, and recommend grants to charities over time. There are currently more than $250 billion sitting in DAFs in the US, a large pool of capital actively seeking recipients.  
  • Bequests and planned giving: gifts made through a will. Often completely overlooked by sports organisations but a meaningful driver of total philanthropic income when cultivated over time. 
  • Family foundations: exist in large numbers but come with significant governance complexity – an annual filing, a board, ongoing compliance and are less accessible as a starting point.   
  • Corporations: often vocal about their giving, but not the primary vehicle here. 
  • Individual donors are the backbone of American philanthropy, and they always have been. 


The Myths That Cost Irish Organisations Real Money 

Events are not a fundraising strategy. A golf outing introduces people to your organisation. It does not build a philanthropic programme. Events are expensive, transactional, and the net return rarely justifies the investment unless they are being used deliberately as cultivation tools within a wider relationship strategy. 

Grants are not philanthropy. Relying on grant income is not the same as building a donor base. Grants are important, but they don’t compound the way relationships do, and they don’t build the long-term income resilience that a genuine philanthropic programme creates. 

Asking is not rude. This is particularly worth saying in an Irish context. There is a deep cultural awkwardness around making a direct financial ask, especially of people we know. The US framing is completely different: asking someone to give is a sign that you respect their capacity and believe they care enough to want to contribute. The reluctance to ask directly is one of the single biggest barriers holding Irish organisations back. 

Not all wealthy people are the most generous. Scale of wealth and scale of giving are not the same thing. Some of the most impactful donors give proportionally more than individuals with far larger means, and the organisations that assume otherwise waste time chasing the wrong prospects. 

Your Case for Support 

If the case for support is so clearly the answer, why do so few organisations actually build one properly? 

James O’Callaghan, a board member of the Irish Sailing Foundation, named the real obstacle: confirmation bias. Most sporting organisations believe, genuinely and not unreasonably, that their cause is worthy. Their athletes work hard, their community impact is real, their programme deserves support. Because they believe that, they assume a donor will see it too. They build their case for support around what they already know to be true from the inside, the training load, the competition calendar, the medal count. 

But a donor in Chicago or Boston is not starting from that place. They are starting from zero. They have no context, no emotional attachment, no reason yet to care. And if your opening is “we are a high-performance sporting organisation that needs more funding,” you have told them nothing that makes them want to reach into their pocket. 

This is the question this entire piece keeps circling back to: why should a stranger, thousands of miles away, care about what you do? Most organisations have never had to answer it, because everyone around them already knows the answer. The moment you step outside that room, the question gets a lot harder – and a lot more necessary. 

Donors give to what they can picture. And the organisations that cannot answer that question clearly, not in a brochure, but in a conversation, with a real person sitting across from them, are not ready to fundraise in the US, regardless of how good their athletes are or how worthy their cause genuinely is. 

 The Long Game Is the Only Game 

None of this is quick. The Irish Sailing Foundation has been at this for ten years. The organisations that do it well start with who they know, invest heavily in cultivation before they ever make an ask, and treat stewardship, how they look after a donor after a gift – as seriously as the ask itself. Handwritten notes still matter. In-person meetings still outperform everything. Matching gift campaigns work. None of it is glamorous, and all of it takes longer than you think. 

You also have to spend money to raise money. That is not a reason to avoid this, it is a reason to be strategic about where you invest. The highest return comes from personal relationship-building, not events and not digital campaigns. 

What This Actually Means for Irish Sport 

Sport Ireland provides partial funding to NGBs for high-performance programmes. It was never designed to cover the full cost, and the gap between what statutory funding provides and what genuine high-performance development requires is real and widening. Philanthropy, approached strategically and with patience, is one of the few credible ways to close it. 

The Irish Sailing Foundation have shown it is possible. The architecture they have built – a separate voluntary entity, tiered giving structures and a long-term relationship programme took a decade to develop and is the product of serious commitment from serious people. 

For any NGB, club, or sporting body thinking about this: the opportunity is real, the diaspora connection is an advantage most international peers would envy, and the expertise to help navigate the structures now exists in Ireland. But the streets are not paved with gold. What they are paved with is relationships, and the willingness to do the hard internal work of understanding why a stranger, thousands of miles away, should care about what you do. 

Most organisations haven’t asked themselves that honestly yet. That’s probably where to start. 


Get in Touch

If your sport has an ambition to secure ongoing philanthropic donations, we welcome the opportunity to discuss how philanthropy could work for your organisation. Get in touch with Dennis O’Connor at dennis@2into3.com to explore this pathway in detail.