asked the Minister for Finance who advises him on whether a book is a work of culture or art; what special qualifications these people have; and if he will explain why a piece of work produced by a person (name supplied) was not considered to be a work of culture.
Ceisteanna—Questions. Oral Answers. - Works of Culture and Art.
78.
Presumably the Deputy has in mind the tax exemption of certain earnings of writers, composers and artists provided for in section 2 of the Finance Act, 1969. The section is administered by the Revenue Commissioners, who are empowered, under it, to consult with any person or body of persons who may be of assistance to them in determining whether an individual has produced a work which is generally recognised as having cultural or artistic merit.
I am informed by the Revenue Commissioners that it is their practice in every case to consult one or more of the prominent and authoritative bodies in this country concerned with cultural and artistic matters. Where, after consultation, the commissioners feel obliged to give an adverse decision, they suggest to the applicant that if he himself can obtain an opinion from an authoritative source that his work is generally recognised as having cultural or artistic merit, the matter will be reconsidered. This suggestion was made to the person concerned in the question, but so far no opinion to that effect by any authoritative person or body in the cultural or artistic field has been produced.