Dáil Éireann debate -
Wednesday, 23 May 2001

Vol. 536 No. 6

Written Answers. - Departmental Committees.

Dinny McGinley

Question:

185 Mr. McGinley asked the Minister for Arts, Heritage Gaeltacht and the Islands the advice given to the Revenue Commissioners by the special departmental committee under the aegis of the cultural institutions division of her Department since its inception whereby individuals, bodies or others have availed of section 1003 of the Taxes Consolidation Act, 1997; the numbers of the cultural institutions or similar bodies; the names of the institutions; the amounts involved; the number of objects by category; and the beneficiaries of the tax relief under section 1003 of the Taxes Consolidation Act, 1997, and similar legislation. [15185/01]

Dinny McGinley

Question:

186 Mr. McGinley asked the Minister for Arts, Heritage Gaeltacht and the Islands if objects acquired under section 1003 of the Taxes Consolidation Act, 1997, have been transferred to State ownership; and if so, the dates on which this occurred. [15187/01]

Minister for Arts, Heritage, Gaeltacht and the Islands (Miss de Valera)

I propose to take Questions Nos. 185 and 186 together.

The special committee which advises the Revenue Commissioners has its legal existence under section 1003, subsection (1)(a) of the Taxes Consolidation Act, 1997, formerly section 176 of the Finance Act, 1995, as amended by the Finance Act, 2000 and I have no statutory function in the matter. The Act under which this committee functions requires the Revenue Commissioners since 1995 to compile a list of names, descriptions and values of heritage items donated under the legislation and to publish this list in their annual reports which are laid before both Houses of the Oireachtas.

The transfer of objects to the ownership of the national cultural institutions is a matter of certification between those institutions and the Revenue Commissioners.