Dáil Éireann Debate, Tuesday - 22 January 2019
119. Deputy Kevin O'Keeffe asked the Minister for Finance if consideration will be given to including the skill of hurley making in section 195 of the Taxes Consolidation Act 1997 to enable the Revenue Commissioners exempt this skill from payment of income tax (details supplied). [2516/19]
View answerSection 195 of the Taxes Consolidation Act 1997 provides for the exemption of certain earnings of writers, composers and artists and allows 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 consequentially 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 endeavor.
