773. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the tax treatment of payments made to players under the Government grant scheme for senior inter-county Gaelic games players; and if he will make a statement on the matter. [62088/26]

I am advised by Revenue that it is precluded by section 851A of the Taxes Consolidation Act (TCA) 1997 from disclosing information that could either directly or indirectly identify the taxpayer to whom it relates. This includes commenting on the tax treatment of specific payments made to players under the Government grant scheme for senior inter-county Gaelic games, as this would disclose the tax affairs of this cohort of taxpayers.

However, in general terms, the tax treatment of grants received from the State or other bodies generally depends on the nature and purpose of the grant. A grant that is income in nature, such as where, for example, it is provided in consideration for providing services, will generally be taxed as income unless a specific tax exemption applies.

Such taxable payments would fall within Schedule D (self-employed) or Schedule E (employee), as appropriate, and in terms of determining employment status for tax purposes, the five-step decision making framework as outlined by the Supreme Court in the Karshan judgment must be applied.

Where an individual receives grant funding which is voluntary in nature, and not in respect of the provision of any service, the grant is generally not considered to be income in nature and therefore will not be taxed as income. The terms and conditions of the documentation relating to each grant would need to be considered and the taxation of any payment is based on the application of ordinary tax rules.