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Dáil Éireann díospóireacht -
Tuesday, 1 Dec 1998

Vol. 497 No. 5

Written Answers - Tax Reliefs.

Michael P. Kitt

Ceist:

195 Mr. M. Kitt asked the Minister for Finance if the relief of income tax for artists scheme applies to writers who are paid for writing newspaper articles (details supplied); and if he will make a statement on the matter. [25591/98]

I have been advised by the Revenue Commissioners that an article or series of articles written for publication in a newspaper, magazine, book or elsewhere is excluded from exemption from income tax under the artists exemption scheme. However, a book consisting of a series of articles by the same author connected by a common theme and therefore capable of existing independently in its own right may be exempt under the scheme. This is provided for in paragraph 10(a) (ii) of the statutory guidelines in relation to artists exemption drawn up by the Arts Council and the Minister for Arts, Heritage, Gaeltacht and the Islands with my consent. A copy of the guidelines has been placed in the Oireachtas Library.

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