Income earned by artists, writers, composers and sculptors from the sale of their work is exempt from tax in certain circumstances. The exemption is only available to individuals who are resident here for tax purposes. Section 195 of the Taxes Consolidation Act, 1997, formerly section 2 of the Finance Act, 1969, allows the Revenue Commissioners to make a determination, under guidelines drawn up by the Minister for Arts, Sport and Tourism, and the Arts Council with the consent of the Minister for Finance, that certain artistic works are original and creative and generally recognised as having cultural or artistic merit. Earnings derived from such works are exempt from income tax.