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Dáil Éireann debate -
Wednesday, 15 Dec 1999

Vol. 512 No. 7

Written Answers. - Tax Exemptions.

David Stanton

Question:

130 Mr. Stanton asked the Minister for Finance the number of artists with tax exemption status; the number of these that are visual artists; and if he will make a statement on the matter. [27318/99]

Income earned by artists, writers, composers and sculptors form the sale of their work is exempt from tax in certain circumstances.

Section 195 of the Taxes Consolidation Act, 1997, formerly section 2 of the Finance Act, 1969, empowers the Revenue Commissioners to make determination that certain artistic works are original and creative works generally recognised as having cultural or artistic merit. Accordingly, earnings derived form such works are exempt from income tax.

The Revenue Commissioners can make determinations in respect of artistic works in the following categories:

(a)a book or other writing

(b)a play

(c)a musical composition

(d)a painting or other like picture, and

(e)a sculpture

Claims for determinations submitted on or after 3 May 1994 are considered by the Revenue Commissioners under guidelines in relation to artists exemption drawn up by the Minister for Arts, Heritage, Gaeltacht and the Islands and An Comhairle Ealaíon with the consent of the Minister for Finance.

I have been advised by the Revenue Commissioners that, in the period from the first introduction of artists exemption in 1969 to 5 April, 1999 a total of 3,834 determinations were made by them. The breakdown between the individual categories in only available for the tax years beginning with 1997-98. These details are set out in the table below.
Breakdown of Statistics for the Tax Years 1997/98 and 1998/99
Number Of Determinations Per Category:

1997/98

1998/99

Category(a)a book or other writing

72

96

Category(b)a play

39

27

Category(c)a musical composition

50

65

Category(d)a painting or otherlike picture

155

163

Category(e)a sculpture

50

63

Totals

366

414

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