asked the Minister for Finance whether his attention has been drawn to the fact that in many cases the Revenue Commissioners are effectively denying taxpayers exemption under section 2, Finance Act, 1969, by simply failing to adjudicate on the taxpayers' claims for exemption; and whether it is proposed to amend the section in order to require the Revenue Commissioners to make a decision within a certain period of time failing which the claim for exemption would be deemed to be refused thus allowing the taxpayer to appeal.
Written Answers. - Taxpayers' Exemption Claims.
54.
I assume that the Deputy is referring to the income tax exemption under section 2 of the Finance Act, 1969 for certain earnings of writers, composers and artists resident in Ireland.
Where the conditions required by the section have been satisfied concerning original and creative works regarded as having cultural or artistic merit, there is an obligation on the Revenue Commissioners to allow the exemption from tax provided for in the section.
I have been advised by the Revenue Commissioners that the relief is being administered in accordance with the provisions of the section.
While a decision as to whether a particular work qualifies for exemption may take a significant amount of time, because of the consultative process involved in each case, the Revenue Commissioners have assured me that in general no inordinate delays are occurring. As the Deputy will recall, in the context of my reply to the question put down by Deputy Máirín Quill for oral answer on 24 March last, I invited Deputies to submit details of any case about which they were concerned and I undertook to have any such case investigated. Neither my Department nor the Revenue Commissioners can trace representations from any Deputy received on foot of this undertaking. However, if the Deputy has knowledge of any particular case where difficulties or problems have arisen, I will have the matter investigated on receipt of the necessary details identifying the relevant case.