asked the Minister for Finance why a person (name supplied) in Dublin did not qualify for relief under section 2 of the Finance Act, 1969; and if he will now reconsider her case.
Written Answers. - Tax Allowance Claim.
266.
The question of the administration of section 2 of the Finance Act, 1969, which provides for exemption from tax of certain earnings of writers, composers and artists, is one for the Revenue Commissioners. The section provides that, for the purposes of the provisions, the 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, or whether a particular work has cultural or artistic merit. I am informed by the commissioners that it is their practice in every case to consult one or more of the prominent and authoritative bodies in the country concerned with cultural and artistic matters.
I understand from the commissioners that the case in question has recently been re-submitted to them and is still under consideration.