asked the Minister for Finance whether a person (name supplied) in County Dublin has yet been accorded the status of a writer for the purposes of tax exemption under the Finance Act, 1969; and, if not, why.
Written Answers. - Writer's Tax Exemption.
64.
The exemption in question is granted in relation to the earnings of individuals in respect of whom the Revenue Commissioners make a determination in accordance with the relevant provision that he has produced an original and creative work which is generally recognised as having cultural or artistic merit. I am informed that the commissioners have not made a determination in this case.
It is the practice of the Revenue Commissioners in every case to consult one or more of the prominent and authoritative bodies in this country concerned with cultural and artistic matters. In this case, after such consultation, the commissioners felt obliged to give an adverse decision but they suggested to the applicant that if he himself could obtain an opinion from an authoritative source that his work was generally recognised as having cultural or artistic merit the matter would be reconsidered. No such opinion has so far been received.