Dáil Éireann Debate, Tuesday - 16 May 2017
136. Deputy Kevin O'Keeffe asked the Minister for Finance if he will include a specific skill (details supplied) in section 195 of the Taxes Consolidation Act 1997 to allow the Revenue Commissioners to determine that certain work recognised as having a cultural or artistic merit is exempt from paying income tax in order that the skill meets the criteria for this exemption. [22679/17]
View answerSection 195 of the Taxes Consolidation Act 1997 empowers the Revenue Commissioners to 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
Guidelines were drawn up by the Arts Council and the then Minister for Arts, Heritage and the Gaeltacht, for determining whether a work which falls within the scope of the activities listed in the section is an original and creative work and whether it has, or is generally recognised as having, cultural or artistic merit and consequently can qualify for the exemption.
As identified by the Minister for Finance, Mr. Charles Haughey TD, in his budget speech in 1969, the policy basis of the artists’ exemption is to provide "further encouragement to the creative artists in our midst and to help create a sympathetic environment here in which the arts can flourish". In light of this policy intent, I do not consider it appropriate to extend the exemption as proposed by the Deputy, as the activity described does not fall into the realm of artistic endeavour.
