Golfers: Padraig Harrington, resident in Ireland since turning professional in 1995, is now one of the top earners in world golf. His earnings from the European Tour alone last season were in excess of €1 million and he can now expect a major payback upon retirement.
Christy O'Connor Jnr, Des Smyth and Eamonn Darcy are also set to benefit upon retirement. Paul McGinley and Darren Clarke are in the top earnings bracket but have been resident in England for some years.
Rugby players: Since entering the professional era in 1995 the salaries of home-based contracted players has been rising steadily. Top names like Brian O'Driscoll will now be harder to tempt overseas although his big loss is that tax scheme does not include earnings from sponsorship, advertising and other endorsements.
Horse racing: The top names set to benefit here are jockeys Michael Kenane, Johnny Murtagh and Charlie Swan. All have been based in Ireland throughout their careers.
Athletics: Sonia O'Sullivan and Catherina McKiernan have been the two top earners of the last decade. O'Sullivan, however, spends her time between London and Melbourne leaving McKiernan as the main benefactor.
