Dáil Éireann Debate, Wednesday - 29 September 2004
299 Mr. Ring asked the Minister for Finance if he will classify the profession of thatcher as an artist, on the basis that there are very few of them left and their works are original and have cultural merit; if there is hope of exempting these persons from paying income tax by way of artists exemption under section 195 of the Taxes Consolidation Act 1997. [21998/04]
View answerIncome 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 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 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) book or other writing; (b) a play; (c) a musical composition; (d) a painting or other like picture; and (e) a sculpture.
Thatched roofs 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 thatchers. There are no plans at present to include thatched roofs in the artists exemption scheme as suggested by the Deputy.
300 Mr. Ring asked the Minister for Finance if he will introduce an exemption from rates for crèches to help alleviate the costs of childcare; and if he will make a statement on the matter. [21999/04]
View answerI have no plans at present to provide for special treatment of crèches under the Valuation Act. The Valuation Act 2001 maintained the long-standing position that commercial facilities, including child care facilities such as play schools, pre-schools, crèches and Montessori schools, are liable for rates. Exceptions to this key principle would quickly be followed by demands for similar treatment from the providers of other useful services and products, which would be difficult in equity to resist. The process could thus substantially reduce local authority revenues, which would have to be made good by imposing corresponding increases on the remaining ratepayers.
The rateable valuation of commercial property is based on net annual value, that is the rental value of the property. Any ratepayer dissatisfied with the rateability of a property, the valuation assessed on a particular property or the method of calculation can appeal to the Commissioner of Valuation in the first instance and subsequently to the independent valuation tribunal. There is a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.
The core objective of Government policy in the area of child support is to provide assistance which will offer real choice to parents and which will benefit all children. In that context, our policy has been to increase child benefit by substantial amounts as the main fiscal instrument through which support will be provided to parents with dependant children. Child benefit provides assistance to all parents in whatever caring choices are most appropriate for them and their children. In addition, unlike tax relief, it provides support to parents irrespective of their income status.
We have also undertaken measures to favour the supply of childcare by tax incentives to set up facilities, relief from VAT and relief from BIK for free or subsidised child care provided by employers. Taken together these represent substantial measures to assist with the cost of child care.
My colleague the Minister for Justice, Equality and Law Reform has overall responsibility for the formulation of national policy on child care. In that context, the establishment of the €449 million equal opportunities child care programme 2000-06, EOCP, with funding provided by the European Union and the Exchequer under the NDP, aims to increase the supply of centre based child care places by 50%, or about 28,400, by programme end.
