GAA players targeted in Revenue tax crackdown on influencer activity
New tax guidance from Revenue is expected to affect GAA players and sportspeople who may not consider themselves influencers but receive some income or perks from promotional activity.
Content creators, local sports figures and community personalities are being advised to review their tax position after Revenue expanded the definition of taxable promotional activity.
Dains Ireland, the Dublin-based chartered accountants and business advisory firm, said the changes targets both cash and non-cash perk, such as free products, services or tickets, even for small or occasional collaborations.
The update follows Revenue’s increased scrutiny of amateur sport and digital income, including ongoing reviews across the GAA.
The updated Revenue guidance confirms that both cash payments and non-cash benefits, including free products, services, accommodation or event tickets, can be considered taxable income.
Crucially, this applies even if the activity is occasional or unpaid in traditional terms. Revenue has also clarified that VAT may apply where promotional value is exchanged, including non-cash benefits such as free services or products.
Dains Ireland gave GAA players promoting a sponsor, a coach receiving free equipment in return for an online mention, and creators sharing brand content as examples of products/services that will be taxed.
“This goes well beyond what most people think of as influencer activity. We are talking about players, performers, speakers, hobby creators, and local figures who have built an audience and are now being approached for promotional opportunities. Even small or one-off engagements can fall under the tax net," said John Fitzgerald, tax partner at Dains Ireland.
Revenue has already begun issuing letters to individuals across the country, inviting them to review their tax returns through Level One Compliance Interventions.
These letters are often sent to individuals who may be unaware that they are being treated as self-employed for tax purposes.
Recent Revenue defaulters lists have already included social media figures who failed to declare online and promotional perks, underlining that the risks are real.
“It is no longer about scale,” Fitzgerald added. “It is about substance. If you are receiving something of value in return for visibility or promotion, you have responsibilities.
"This might be free physio sessions, a sponsored team trip, or branded gear in exchange for content. The category is wider than most people realise.”
Those affected should keep records of all promotional agreements, including informal ones and seek guidance where they are unsure.
GAA players have been advised to review their tax arrangements following the issuance of new Revenue guidance. (Pic: Ray McManus/Sportsfile)
Revenue has increased its focus on digital revenue and promotional work across the areas of sports, lifestyle, fitness and media.
The shift is expected to have a particular impact on amateur sports, where players and teams often work with local sponsors in ways that may now fall under scrutiny.
Photo: John Fitzgerald. (Pic: Supplied)
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