Vol. 573 No. 3
241 Aengus Ó Snodaigh asked the Minister for Finance if actors, stuntmen, stagehands, directors, producers, camerapersons and all others associated with the film industry qualify for the artist tax exemption scheme; and if he will make a statement on the matter. [24808/03]
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 resident here for tax purposes.
Under the exemption scheme, the Revenue Commissioners may make a determination, under guidelines drawn up by the Minister for Arts, Sport and Tourism, and the Arts Council, with the consent of the Minister for Finance, that certain works are original and creative and generally recognised as having cultural or artistic merit. Earnings derived from such works are exempt from income tax.
The Revenue Commissioners can make determinations in respect of works in the following categories: (a) a book or other writing; (b) a play; (c) a musical composition; (d) a painting or other like picture, and (e) a sculpture.
The work of the persons referred to by the Deputy does not fall within these categories and the exemption is therefore not available to them. I have no plans at present to extend the current scope of the artists exemption scheme.
