I 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.