asked the Minister for Finance the names and status of the consultants to whom the Revenue Commissioners refer purported works of literary merit for consideration for income tax exemptions.
30.
Ceisteanna—Questions. Oral Answers. - Income Tax Exemptions.
29.
asked the Minister for Finance the names and status of the consultants to whom the Revenue Commissioners refer appeals for income tax exemption in respect of works of literary merit.
With your permission, a Cheann Comhairle, I propose to take Questions Nos. 29 and 30 together.
Presumably the Deputy has in mind section 2 of the Finance Act, 1969, which provides for tax exemption of certain earnings of writers, composers and artists. It is provided that, for the purposes of the section, the Revenue Commissioners may consult with any person or body of persons who may be of assistance to them in determining whether an individual has produced a work which is generally recognised as having cultural or artistic merit.
It is not considered necessary or desirable to divulge the names of bodies of persons with whom the Revenue Commissioners consult but I am satisfied that they are bodies which would be regarded as authoritative in the field of culture and art.
There is no provision in the section for an appeal in connection with a determination as to whether a work or works have cultural or artistic merit.
Does the Minister have a standard for these consultants? Have these consultants got to have particular literary qualifications?
The bodies in question are reputable bodies who would be generally regarded as having authority in this field.
The Minister stated in his reply that it is possible for an individual to be consulted.
This is what is provided in the section but as far as I am aware in practice it does not work that way. There are certain bodies which are consulted.
When an appeal comes back to the Revenue Commissioners under the regulations is that appeal then forwarded to the person or body which originally rejected it?
As I have said, there is not any provision for an appeal in the section.
It is possible to make an appeal, is it not?
One can go back again but there is no provision for an appeal in the sense of the one I mentioned earlier, an appeal from the decision of the Special Commissioners. The section does not provide for that.
31.
asked the Minister for Finance the names of the authors who have received income tax exemption for works of literary merit since May, 1969 and the names of the works concerned; and if he will differentiate between nationals and non-nationals.
Having regard to secrecy obligations affecting tax matters, it is not possible to provide the information requested by the Deputy in the first part of his question. In these circumstances, the second part of the question does not arise but, in any event, since the exemption applies on the basis of residence in the State and not on nationality it would not be possible to differentiate as between nationals and non-nationals in the matter.
Would the Minister be able to give us the number of works?
I gave that some time ago and if the Deputy puts down another question I can give him up-to-date numbers.
Or even the number of authors?
I gave these details some months ago.
They will have changed by now.
If the Deputy puts down another question——
I have asked a question.
The Deputy asked for the names.
Is it possible for somebody to come in from outside the State with an enormous income and get the benefit of this exemption which was not intended for that sort of person?
If they are resident here and only here this would be possible.
Could the Minister state the residential qualifications necessary?
The person must be resident here and only here.
For how long?
They must be deemed to have a permanent residence.
What constitutes a permanent residence?
We cannot discuss this question all evening. I am calling Question No. 32.