asked the Minister for Finance if he will state, in relation to the income tax concessions provided for creative writers and artists, (1) the number of persons who have benefited under the relevant legislation in each of the past three years under each of the categories e.g. writing, painting, and so forth, used by the Revenue Commissioners in their administration of the scheme, (2) the names of the persons who so benefit, and (3) the approximate cost to the Exchequer of the concession in each of the years in question.
Written Answers. - Writers' and Artists' Tax Concessions.
172.
(1) The following is a breakdown of the number of determinations made by the Revenue Commissioners under section 2 of the Finance Act, 1969:
|
Category |
Year |
||
|
1976 |
1977 |
1978 |
|
|
(a) a book or other writing |
38 |
25 |
26 |
|
(b) a play |
15 |
6 |
6 |
|
(c) a musical composition |
5 |
2 |
3 |
|
(d) a painting or other like picture |
29 |
21 |
10 |
|
(e) a sculpture |
5 |
4 |
8 |
|
92 |
58 |
53 |
|
Category |
Year |
||
|
1976 |
1977 |
1978 |
|
|
Persons in respect of whom determinations were made in more than one category |
16 |
7 |
5 |
|
Number of persons who received determination in their favour |
76 |
51 |
48 |
(2) For reasons of confidentiality the names of the persons who benefit cannot be given.
(3) The cost is estimated at about £400,000 a year but this cost may be somewhat theoretical since some of those benefiting from the exemption might not, otherwise, choose to live in this country.