Written Answers Nos. 122-130
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.
124. Deputy Gerald Nash asked the Minister for Finance if he will consider tightening up the criteria and the application of the artist's exemption scheme for non-fiction publications; and if he will make a statement on the matter. [1026/13]
View answerSection 195 of the Taxes Consolidation Act 1997 provides for an exemption from income tax for qualifying artistic works of up to €40,000 per annum. The exemption is subject to the high earners’ restriction, which limits the amount of specified tax reliefs that can be allowed in any one tax year.
The guidelines which govern the exemption are drawn up by the Arts Council and the Minister for Arts, Heritage and the Gaeltacht, with the consent of the Minister for Finance. These guidelines determine, for the purposes of Section 195, whether a work is an original and creative work and whether it has, or is generally recognised as having, cultural or artistic merit. The Revenue Commissioners may consult with a person or body of persons, such as The Arts Council, which may be of assistance to them in reaching decisions in relation to Artists Exemption. These guidelines are currently under review.
The existing Guidelines are available on the Revenue website at http://www.revenue.ie/en/tax/it/reliefs/artists-exemption.html.
127. Deputy Patrick O'Donovan asked the Minister for Finance if he will provide in tabular form the number of applicants per county per month that applied for mortgage interest relief on the purchase of homes in 2012; and if he will make a statement on the matter. [1050/13]
View answerThis is a matter for the Revenue Commissioners who are responsible for the administration of mortgage interest relief through the tax relief at source [TRS] system. I am informed by Revenue that applicant details are not maintained on a county basis as requested. However, the table provides the number of applicants that applied for mortgage interest relief on the purchase of homes in 2012 only and is set out on a monthly basis.
|
2012 |
No. of New Loans |
|
January |
351 |
|
February |
377 |
|
March |
357 |
|
April |
390 |
|
May |
437 |
|
June |
435 |
|
July |
565 |
|
August |
666 |
|
September |
692 |
|
October |
917 |
|
November |
1,076 |
|
December |
1,024 |
|
Total |
7,287 |
128. Deputy Patrick O'Donovan asked the Minister for Finance in view of the recently introduced changes to vehicle licence plates, if he will consider a system to allow the registration of second hand cars whereby purchasers could change the county identifier when they purchase the car; and if he will make a statement on the matter. [1051/13]
View answerRegistration numbers are assigned under section 131(5) of the Finance Act 1992. The registration number assigned at the time of first registration in the State remains assigned to that vehicle and must be displayed at all times until the vehicle is scrapped, destroyed or sent permanently out of the State.
I have no plans at present to change the legislation in that regard.
129. Deputy Patrick O'Donovan asked the Minister for Finance in view of the recently announced changes to vehicle registration and considering the merger of a number of city and county councils including Limerick, if he has plans to introduce a single identifier for cars registered in those local authority areas; and if he will make a statement on the matter. [1052/13]
View answerI am advised by the Revenue Commissioners that they are planning to review the local authority index mark element of the vehicle registration number format during 2013.
130. Deputy Michael McGrath asked the Minister for Finance the position regarding the Betting (Amendment) Bill; the progress that has been made on putting in place the structures to implement the proposed turnover levy on remote betting or Internet betting; if there is a specific timeframe for the introduction of the Bill; and if he will make a statement on the matter. [1060/13]
View answerThe Finance Act 2011 provides for the taxation of bets that remote bookmakers enter into with persons in the State. This means, for example, that a business which engages in online bookmaking and which accepts bets from people in this country will be liable for betting duty on those bets, irrespective of where that business is based. The existing betting duty (1%) will be applied to such bets. The Finance Act also provides for the taxation of Betting Exchanges under the new arrangements; however the calculation of the tax will take account of their particular business model, in other words a 15% tax on the commission charged. In addition, excise duties are being applied to the granting and renewal of remote bookmakers’ and remote betting intermediaries’ licences.
The Betting (Amendment) Bill, published in July 2012, will establish the regulatory framework for these licences. The tax changes provided for in the Finance Act can only be implemented once the Betting (Amendment) Bill is enacted. It is hoped that the Betting (Amendment) Bill will be put on the Dáil schedule early this year.
