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Irish Finance Bill 2002 Summary:
The Finance Bill 2002 allows a sportsperson to claim back 40% of the tax paid by him or her for 10 of the years during which he or she paid tax in Ireland since 1990. i.e. Back to and including the tax year 1990/1991.

The earnings to which the relief applies are earnings derived directly from actual participation in the sport concerned such as prize money, performance fees etc. but not other earnings such as sponsorship fees, advertisement income or income from endorsements etc.

The relief can only be claimed if you retired in 2002 or thereafter.

The amount of the refund will be equal to 40% of the tax paid where the total qualifying income was taxed at the higher rate.

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 Irish Finance Bill 2002 Summary:
The Finance Bill 2002 allows a sportsperson to claim back 40% of the tax paid by him or her for 10 of the years during which he or she paid tax in Ireland since 1990. i.e. Back to and including the tax year 1990/1991 >>>
 Tax Relocation - Part 4E:
Expenses must be paid or reimbursed by employer. The relief is only available where the employee's former residence was not within a reasonable daily traveling distance >>>
 Image Rights :
They are: "All legal rights that subsist in relation to the use, exploitation, reproduction of or association with the name, autograph, statements, biographies, testimonials, endorsements, photographs, performances, film, >>>

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