Vol. 502 No. 4
24 Mr. J. O'Keeffe asked the Tánaiste and Minister for Enterprise, Trade and Employment Ireland's view of the EU proposal at the Council meeting on 25 February 1999 for the uniform introduction of artists' resale rights under which the price of any work of art sold during an artist's lifetime or for 70 years after death is to include a tax payable to the artist or next of kin. [5409/99]
The proposal referred to by the Deputy would involve the imposition, on a harmonised basis throughout the European Union, of a royalty charge on sales of works of visual and plastic art, such as paintings and sculptures, the proceeds of which would be paid to artists or to their successors in title, subject to a time limit of 70 years after the death of the artist concerned. This charge would not be a tax; rather, it would be similar in nature to a copyright royalty on literary works. Royalties of this nature are already collected in most member states of the EU, with Ireland, the United Kingdom, the Netherlands and Austria being the only states which do not apply the principle of artist's resale right.
Successive Irish Governments have made it clear that they do not favour the imposition of an artist's resale royalty, mainly on the basis that it would appear most unlikely to achieve the objective of assisting those artists who are in most need of an income flow, especially in the context of a small art market such as Ireland. This stance has been reflected in the course of Ireland's participation in discussions on the present proposal at EU level.
The question of the artist's resale right was not discussed at the Internal Market Council of 25 February 1999, the matter being remitted for discussion at a future date.
