I propose to take Questions Nos. 249 to 253, inclusive, together.
Section 195 of the Taxes Consolidation Act 1997 (TCA 1997) empowers the Revenue Commissioners to make a determination that certain artistic works are original and creative works generally recognised as having cultural or artistic merit.
The scheme provides that the Revenue Commissioners can make determinations in respect of artistic works in the following categories only:-
1. a book or other writing;
2. a play;
3. a musical composition;
4. a painting or other like picture;
5. a sculpture.
The Revenue Commissioners have provided the following statistics regarding the Artists' Exemption Scheme for the period 2005 to 2014:
|
Number of Applications made to the Revenue Commissioners
|
Number of cases where the exemption was granted by the Revenue Commissioners
|
Number of Appeals against refusals by the Revenue Commissioners to grant the exemption
|
Number of successful Appeals
|
Number of Challenges to successful Appeals made by the Revenue Commissioners
|
2005
|
662
|
488
|
3
|
1
|
0
|
2006
|
654
|
486
|
6
|
4
|
0
|
2007
|
613
|
418
|
4
|
3
|
1(1)
|
2008
|
648
|
417
|
2
|
1
|
0
|
2009
|
534
|
386
|
2
|
1
|
0
|
2010
|
445
|
389
|
11
|
5
|
0
|
2011
|
417
|
308
|
11
|
7
|
1(2)
|
2012
|
385
|
308
|
12
|
3
|
0
|
2013
|
433
|
301
|
7
|
1(3)
|
0
|
2014
|
404
|
329
|
4(4)
|
0
|
0
|
Total
|
5,195
|
3,830
|
62
|
26
|
2
|
A determination in respect of a work covers both the original work submitted as well as any future work in the same category, provided that the future work comes within scope of the scheme. However, a fresh application must be made to Revenue in respect of work produced in a different category.
(1) This case was not concluded until 2014;
(2) This case is ongoing;
(3) A decision in a further case has been deferred by the Appeal Commissioner;
(4) These cases have yet to be heard by the Appeal Commissioner.