Dáil Éireann Debate, Thursday - 21 January 2010
86 Deputy Olivia Mitchell asked the Minister for Finance if a re-evaluation of the criteria for the granting of the artists’ tax exemption has been undertaken or is planned; and if he will make a statement on the matter. [2663/10]
Amharc ar fhreagraSection 195 of the Taxes Consolidation Act 1997 provides an exemption from tax for the profits or gains arising to a person from the publication, production or sale of an original and creative work which has artistic or cultural merit in any of the five categories set out in the legislation, namely, a book or other writing; a play; a musical composition; a painting or other like picture; or a sculpture. The legislation does not include a definition of the term ‘the arts'.
Under the legislation, the Revenue Commissioners are required to make a determination as to whether or not a work has artistic or cultural merit before the exemption can be awarded. The Commissioners are specifically required by the legislation to make their determination having regard to the Guidelines. The Guidelines set out definitions of the terms original and creative, artistic merit and cultural merit. They also set out specific criteria to be taken into account in making determinations relating to works of non-fiction and provide for exclusions from what is to be regarded as original and creative in respect of certain works (e.g. textbooks, works of journalism and functional or utilitarian works). The Guidelines are available on the Revenue website at www.revenue.ie.
The Guidelines in use currently were drawn up in 1994 by the Arts Council and the Minister for Arts, Sport and Tourism, with the consent of the then Minister for Finance.
I understand that these guidelines are currently being reviewed by the bodies mentioned in conjunction with the Revenue Commissioners and that considerable progress has been made. I await the outcome of the current review.
