Gaelic Athletic Association players will have to persuade their organisation to pay them if they are to benefit from the major tax break being introduced by the Minister for Finance, Mr McCreevy.
Under the plan, retired sportspeople, such as footballers, jockeys and others resident in the Republic, will be able to claim a tax rebate on the best years of their sporting career.
The tax break will cover the first 40 per cent of their gross earnings before expenses in any of 10 years from 1990 - though they must have paid tax to the Revenue Commissioners in those years.
During a meeting with the Dáil's Finance and Public Service Committee, the Minister strongly defended his action - despite the GAA's charge that it discriminated against amateur players.
"The GAA, or any other sporting organisation, cannot expect me to give a tax rebate on earnings when no earnings exist. If GAA players have a gripe it should be with the GAA, not with the Minister for Finance," he said.
"In my view, the question of whether people get paid or not is a separate question. It isn't anything to do with the tax relief," he told Fine Gael Deputy Leader, Mr Jim Mitchell.
The Irish Rugby Football Union had displayed "great lateral thinking" by offering contracts to players who made provincial, or international level.
"A little bit of lateral thinking by the GAA might not go amiss," said the Minister.
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