200. Deputy Arthur Spring asked the Minister for Finance if a sports professional who previously availed of the Tax Relief on Retirement for Certain Income of Certain Sports persons scheme, S480A TCA 1997 and retired from the sport due to ill health would be entitled to recommence a career in the same sport without clawback on the tax relief in view of the fact that the sports person had recovered sufficiently from the illness. [25665/13]

Summary

200. Deputy Arthur Spring asked the Minister for Finance if a sports professional who previously availed of the Tax Relief on Retirement for Certain Income of Certain Sports persons scheme, S480A TCA 1997 and retired from the sport due to ill health would be entitled to recommence a career in the same sport without clawback on the tax relief in view of the fact that the sports person had recovered sufficiently from the illness. [25665/13]

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