Intangible cultural heritage means the practices, representations, expressions, knowledge, skills that communities recognize as part of their cultural heritage. It includes oral traditions and expressions; performing arts; social practices, rituals and festive events; knowledge and practices concerning nature and the universe; and traditional craftsmanship.
The UNESCO Representative List of the Intangible Cultural Heritage of Humanity aims to inscribe a formal record of such elements of intangible cultural heritage. Inscription contributes to the visibility and awareness of the significance of the intangible cultural heritage and encourages dialogue which reflects worldwide cultural diversity.
Uilleann piping, Irish harping, hurling and falconry have been internationally recognised and officially inscribed by UNESCO as part of the Representative List in respect of Ireland.
Inscription of these elements of intangible cultural heritage acknowledges that they have been transmitted from generation to generation and constantly recreated by communities in response to their environment, their interaction with nature and their history. They are recognised as providing their communities with a sense of identity and continuity, thus promoting respect for cultural diversity and human creativity.
Finance Act 2022 provides an income tax disregard of €20,000 for non-corporate sole traders in respect of profits made from the manufacture, maintenance and repair of sets of uilleann pipes, early Irish harps and Irish lever harps.
This tax exemption was put in place by Government following a request from the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media. It was provided having regard in particular to the low numbers of uilleann pipe and Irish harp makers in the State currently. The measure seeks to support the survival and development of the craft of making these traditional instruments. In addition, it is hoped that it will encourage the practice of uilleann pipe and Irish harp playing.
Evidence has not been advanced to indicate that the challenges in terms of numbers of crafters are of the same low order in relation to hurley making. As such, there are currently no plans to extend the measure to the crafters of such equipment.
However, this matter will be kept under review. The sunset date of 31 December 2025 put in place in relation to the measure for uilleann pipe and Irish harp makers will offer an opportunity to take stock of matters generally in this area in advance of that date.
