asked the Minister for Finance (a) the number of determinations under section 547 of the Income Tax Act, 1967, made by him in each year since 1977; (b) the amount of money involved in each case; and the purposes for which each amount was made payable.
Written Answers. - Income Tax Determinations.
171.
Under section 547 of the Income Tax Act, 1967, a gift of money made to the Minister for Finance for use for any purposes for or towards the cost of which public moneys are provided and which is accepted by the Minister, is allowed as a deduction for tax purposes. Whilst there have been a number of inquiries from interested parties no qualifying gifts have been received in the periods in question.
172.
asked the Minister for Finance the number of individuals who have been beneficiaries of positive determinations by the Revenue Commissioners in each of the categories (a), (b), (c) (d) and (e) mentioned by him in reply to Parliamentary Question No. 172 of 31 January 1979, since the introduction of the scheme; and the number of such individuals in each category who are still resident in the country.
The number of individuals in whose favour determinations have been made by the Revenue Commissioners under section 2 of the Finance Act, 1969, is 941. There was a number of individuals who qualified for more than one determination because the relevant works fell into different categories. The total number of determinations made is 1,071 classified as follows:
|
Category |
No. of determinations |
|
(a) a book or other writing |
569 |
|
(b) a play |
135 |
|
(c) a musical composition |
51 |
|
(d) a painting or other like picture |
254 |
|
(e) a sculpture |
62 |
|
Total1,071 |
Statistics are not compiled in such a manner as to enable the information sought in the final part of the question to be given.