Michael Ring
Ceist:239 Mr. Ring asked the Minister for Finance if he will amend the current artists exemption laws to include artist tax exemption for choreographers. [11244/02]
Written Answers. - Tax Code.
Income earned by artists, writers, composers and sculptors from the sale of their work is exempt from tax in Ireland in certain circumstances. The exemption is only available to individuals who are either resident in the State and not resident elsewhere, or ordinarily resident and domiciled in the State and not resident elsewhere.
Section 195 of the Taxes Consolidation Act, 1997, formerly section 2 of the 1969 Finance Act, allows the Revenue Commissioners to make a determination, under guidelines drawn up by the Minister for Arts, Heritage, Gaeltacht and the Islands and an Comhairle Ealaíon, the Arts Council, with the consent of the Minister for Finance, that certain artistic works are original and creative works generally recognised as having cultural or artistic merit. Accordingly, earnings derived from such works are exempt from income tax.
Under the terms of section 195, the Revenue Commissioners can make determinations in respect of artistic works in the following categories: a book or other writing, a play, a musical composition, a painting or other like picture, and a sculpture. Choreography is not a specified category within section 195 of the Taxes Consolidation Act, 1997, and therefore the artists exemption is not available to choreographers. I have no plans at present to alter the artists exemption scheme.