Dáil Éireann Debate, Wednesday - 16 January 2013
122. Deputy Gerald Nash asked the Minister for Finance if he will publish details of all of the authors, and the relevant publications which have taken advantage of the artist's exemption scheme for non-fiction titles in each of the years 2009, 2010 and 2011. [1024/13]
View answer123. Deputy Gerald Nash asked the Minister for Finance the number of applications made for non-fiction works to be considered for inclusion under the artist's exemption scheme; and the number of applications approved by the Revenue Commissioners in each of the years 2009, 2010 and 2011. [1025/13]
View answer125. Deputy Gerald Nash asked the Minister for Finance if he will provide details on the number of applications made to the Revenue Commissioners in 2009, 2010 and 2011 for consideration under the artist's exemption scheme; the number of appeals made in relation to initially unsuccessful applications in these years; if he will provide details of the number of successful appeals in these years; the names of those authors whose appeals were successful; and if he will make a statement on the matter. [1027/13]
View answerI propose to take Questions Nos. 122, 123 and 125 together.
Details of all successful applicants under the artists’ exemption scheme, including authors of non-fiction writing, are published on the Revenue Commissioners website at http://www.revenue.ie/en/tax/it/bodies-qualify-for-tax-relief.html . The list is updated quarterly.
The following statistics in relation to the artists’ exemption scheme for the years 2009, 2010 and 2011 have been supplied by the Revenue Commissioners:
|
- |
2009 |
2010 |
2011 |
|
Total number of applications made under the scheme |
534 |
445 |
417 |
|
Total number of applications approved by Revenue |
386 |
387 |
308 |
|
Number of non-fiction works approved by Revenue |
61 |
41 |
56 |
|
Number of non-fiction works that were not approved by Revenue |
46 |
63 |
53 |
|
Number of appeal decisions by the Appeal Commissioners |
2 |
11 |
11 |
|
Number of appeals in favour of Revenue |
1 |
6 |
4 |
|
Number of appeals in favour of the taxpayer |
1 |
5 |
7 |
All cases where the Appeal Commissioners decided in favour of the taxpayer are proceeding by way of case stated to the High Court. The final outcome in these cases is therefore pending. Appeal Commissioners decisions are, however, taken into account by Revenue as part of their consideration of subsequent applications.
For reasons of confidentiality, the Revenue Commissioners cannot provide the names of the claimants who were successful at appeal.
