Press Release: New tax guidance issued by Revenue is set to affect a growing group of individuals and local sports figures who may not see themselves as influencers but are still receiving income or perks from promotional activity.

The guidance comes as Revenue’s wider review of the GAA has already put amateur and community level sport under the spotlight. Whether it is a GAA player promoting a sponsor, a local coach receiving free equipment in return for an online mention, or a creator sharing brand content just a few times a year, the message is clear. If value is being exchanged, it may need to be declared for tax purposes.

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.

John Fitzgerald, Tax Partner at Dains Ireland, said:

“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.”

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,” John 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 are being urged to keep records of all promotional agreements, including informal ones, and to seek guidance if they are unsure. The move comes as Revenue strengthens its focus on digital revenue and promotional work across sports, lifestyle, fitness, and media.

This shift in approach is expected to have a particular impact on amateur sports, where players and community teams often work with local sponsors in ways that may now fall under scrutiny.

About Dains Ireland

Dains Ireland, formerly McInerney Saunders, is a full-service accountancy and advisory firm supporting businesses across Ireland. Now part of the Dains Group, the firm is focused on growth, innovation and delivering expert, relationship-led advice to clients navigating an increasingly complex business landscape.