Dáil Éireann - Volume 557 - 20 November, 2002
Written Answers. - Tax Exemptions.
Aengus Ó Snodaigh Aengus Ó Snodaigh
107. Aengus Ó Snodaigh asked the Minister for Finance his plans to recommend the amendment of the current artists exemption laws to include artist tax exemption for choreographers; and if he will make a statement on the matter. [22820/02]
Minister for Finance (Mr. McCreevy)
Minister for Finance (Mr. McCreevy): Income earned by artists, writers, composers and sculptors from the sale of their work is exempt from tax in certain circumstances. The exemption is only available to individuals who are resident here for tax purposes. Section 195 of the Taxes Consolidation Act, 1997, formerly section 2 of the Finance Act, 1969, allows the Revenue Commissioners to 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 artistic works are original and creative and generally recognised as having cultural or artistic merit. 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 currently available to choreographers. I have no plans at present to include  choreographers in the artists exemption scheme as suggested by the Deputy.
Dáil Éireann 557 Written Answers. Tax Exemptions.