It should be noted that the sale, export and import of artefacts is a normal part of trade and that Ireland has benefitted over the years from artistic works which have been imported into the State. In terms of keeping objects of importance within the State, generous tax relief is provided under section 1003 of the Taxes Consolidated Act 1997 for donations to approved bodies of heritage items that are considered outstanding examples of their type, whose export from the State would constitute a diminution of the accumulated cultural heritage of Ireland. Under this Scheme, 80% of the market value of the item(s) donated is offset against the current tax liability of the donor. This scheme has allowed the retention of a significant number of artworks within the State which otherwise might have been exported.
In terms of other controls, sections 49 and 50 of the National Cultural Institutions Act 1997 deal with the licensing for export of articles such as documents, paintings and archaeological objects. The issuing of licences for art works is a function of the National Gallery in accordance with powers delegated by me, as Minister, under the Act. These provisions do not prevent the export of such objects. The view has been taken, when these issues have been considered in the past, that the Constitutional protection afforded to property limits the action which can be taken to prevent the export of private property. However, my Department is continuing to examine wider issues in relation to export licences for the longer-term.
