Thomas Byrne
Question:176. Deputy Thomas Byrne asked the Minister for Finance the reason a person (details supplied) was refused the artists' exemption under section 195 of the Taxes Consolidation Act 1997. [32495/18]
View answerTuesday, 24 July 2018
Questions (176)
Written answers
I have been advised by Revenue that section 195 of the Taxes Consolidation Act 1997 (TCA 1997) empowers Revenue 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 Revenue 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 relevant legislation provides that An Comhairle Ealaíon and the Minister for Culture, Heritage, and the Gaeltacht shall, with the consent of the Minister for Finance, draw up guidelines for determining whether a work is original and creative and is generally recognised as having cultural or artistic merit. Revenue cannot make a determination in respect of a work unless the work complies with the guidelines and the other requirements set out in section 195.
I am further advised by Revenue that where they are unable to make a determination, that they inform the applicant in writing. The letter invites the applicant, if they are not in agreement with Revenue’s determination, to submit further information for consideration by Revenue in support of their application. The letter also informs the applicant of their right to appeal Revenue’s determination to the Tax Appeals Commission and sets out the timeframe within which the appeal must be made.
For reason of confidentiality Revenue cannot comment on the specifics of any individual case.