asked the Minister for Finance whether a request has been made for tax exemption under the requirements of creative ability in respect of a recently published work (details supplied); and, if so, whether it is proposed to make such an exemption.
Ceisteanna—Questions. Oral Answers. - Tax Exemption on Published Work.
30.
Having regard to secrecy obligations affecting tax matters, it is not possible to disclose the information which the Deputy requests.
Could the Minister tell the House the bodies that he considers qualified to advise him in relation to what are works of culture or of literary merit and consequently enjoy tax exemption?
I could not tell the Deputy offhand the bodies concerned. I think what the Deputy has in mind are the bodies consulted in this regard.
Yes.
I could not tell the Deputy offhand. Even if I had the information here I would not be inclined to tell the Deputy, I am afraid, because it might lead to pressures on those bodies in relation to specific cases, which would not be desirable and might well result in our failing to get the assistance of these reputable bodies which is invaluable to us in this regard.
Is the Minister satisfied with the situation that he is consulting unknown persons, or nobody, perhaps, for all the person in question knows, and he comes back to say this is not a work of literary or cultural merit and the man is deprived, or feels he is deprived, of that to which he thinks he is entitled. He does not know who is responsible and there is no responsible appeal open to him.
To keep the record straight, I take it the Deputy appreciates that it is the Revenue Commissioners who make the decisions and not the Minister for Finance. I am satisfied that the bodies they consult are the most reputable bodies available.
I do not think that is enough information to give the House.
It is ridiculous. Why should that be kept a secret?
I have already told the Deputy. If the Deputy can produce an answer as to why it should not I would be interested.
There are not that many producing works of literary merit.
If a man finds himself in a position in which this is refused and there is no provision for an appeal, can such a man be arraigned for non-payment of income tax?
If a person is liable for income tax, and does not pay it, all the remedies open in respect of anybody else would be open in his case because he claimed he was entitled to exemption and did not get exemption.
The fact is he cannot win. There is no appeal open to him.
He can take the steps other people take.
Would the courts then decide what literary merit was?
That is a legal matter on which I should not like to pronounce, but I think the answer is "No".
The Minister is hedging.
The Minister is not hedging.
Thank God we are going into the Common Market where, I hope, we will not have the petty-mindedness of the Minister.
I invited the Deputy to comment on the reasons I gave and he has not taken the opportunity to do so. I am now inviting the Deputy again to comment. Apparently the Deputy has no comment.
Why should it be secret?
The Deputy has no comment on the argument I made. I take it he has no answer.
Is it a State secret? Why should it be?