Michael Ring
Question:80 Mr. Ring asked the Minister for Finance his plans to treat performing artists similarly to creative artists in relation to earnings from their work; and if he will make a statement on the matter. [3087/03]
Written Answers. - Tax Code.
Income earned by artists, writers, composers and sculptors from the sale of their work is exempt from tax in Ireland 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 1969 Finance Act, 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 works are original and creative, and generally recognised as having cultural or artistic merit. Earnings derived from such works are exempt from income tax. Under the terms of section 195, the Revenue Commissioners can make determinations in respect of works in the following categories: (a) – a book or other writing; (b) – a play; (c) – a musical composition; (d) – a painting or other like picture; and (e) – a sculpture. Performing artists are not listed as a specified category within section 195 of the Taxes Consolidation Act 1997 and therefore, the artists' exemption is not currently available to them. I have no plans at present to include performing artists in the artists' exemption scheme as suggested by the Deputy.