I'm a sole trader and looking at sponsoring the local GAA club a set of jerseys , could this be listed as advertising and claimed as a business expense? Or is there tax relief on this ?
I'd imagine every GAA club in the country has had business sponsors and the expense was put through the accounts. On a practical level I can't see this being as an area of Revenue challenge (but I may be wrong of course).
With kids who have been recipients of such generosity, it certainly makes me give business to those companies that donate this way, some of them I would not be aware of otherwise. So yes, I would consider that a marketing expense.