I propose to take Questions Nos. 212 to 215, inclusive, together.
In relation to the questions regarding rulings in the years in question, I am advised by Revenue that although the Tax Treaty Branch of its International Tax Division replied to a very small number of internal Revenue queries in relation to the Artistes and athletes Article of the Double Taxation Convention (DTC) between Ireland and the United Kingdom, corresponding to the relevant OECD Model Tax Convention Article, it did not issue any rulings to any sportspersons, athletes, artistes or their representatives in relation to these Articles.
In relation to the other two questions I am advised by Revenue that paragraph 1 of the Artistes and athletes Article provides that, notwithstanding the provisions of the Income from employment Article, “income derived by public entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which those activities are exercised”.
The above means that, separately from the DTC provisions governing the taxation of income from employment, public entertainers and athletes that are tax-resident in one DTC State may be taxed in the other DTC State if they perform there.
Paragraph 2 deals with situations where income from the public entertainers’ or athletes’ activities accrues to other persons, and again provides that such income can be taxed in the DTC State where the activities take place. It reads: “Where income in respect of personal activities as such of an entertainer or athlete accrues not to that entertainer or athlete himself but to another person that income may, notwithstanding the provisions of Articles 8 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised”.
If the application of the Artistes and athletes Article resulted in double taxation of the income concerned, the rules in the Elimination of double taxation Article – which is Article 21 of the Ireland-UK DTC – would then be applied to relieve that double taxation.
I am further advised by Revenue that the above-mentioned Artistes and athletes income is returned, under normal self-assessment rules, in the standard tax return forms. The income concerned is not separately identified and, accordingly, it is not possible to provide the detail requested by the Deputy in relation to the resulting tax collected.