Vol. 429 No. 8
40 Ms F. Fitzgerald asked the Minister for Finance if he intends to extend section 2 of the Finance Act, 1969, dealing with tax exemption to artists to the film industry; and if so, the categories of workers he will include in this scheme.
Section 2 of the Finance Act, 1969, allows an exemption from income tax of certain earnings of writers, composers and artists, including sculptors. Section 2 empowers the Revenue Commissioners to make a determination that certain artistic works are original and creative works generally recognised as having cultural or artistic merit.
There are no proposals under consideration currently to extend the scope of the section 2 exemption.
