Dáil Éireann - Volume 673 - 04 February, 2009
Written Answers. - Tax Code.
Deputy Paul Kehoe Deputy Paul Kehoe
Deputy Paul Kehoe asked the Minister for Finance the number of persons availing of the artists’ exemption scheme; the breakdown of their respective occupations; the amount expected to be waived in 2009; the amount of revenue exempted in the years 2006, 2007 and 2008; and if he will make a statement on the matter. [3651/09]
Deputy Brian Lenihan Deputy Brian Lenihan
Deputy Brian Lenihan: It is assumed that what the Deputy requires is the cost to the Exchequer of the exemption of certain earnings of writers, composers and artists by reference to artistic category and the number of artists in each category claiming the exemption.
I am informed by the Revenue Commissioners that the relevant available information relates to the overall cost to the Exchequer of the exemption and the total numbers of claimants as included in income tax returns filed for the income tax year 2005, the latest year for which the necessary detailed information is available.
 In that year an estimated number of 2,220 claimants availed of the artists’ exemption scheme at an estimated cost to the Exchequer of €34.8 million. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.
Projections for income tax receipts are based on assumed movements in macroeconomic parameters and not by reference to the costs of individual tax reliefs. Accordingly, I am not in a position to provide the data requested by the Deputy for 2009 in respect of the exemption.
A breakdown of these figures by artistic category is not available but the Deputy may wish to know that under Freedom of Information legislation, the Revenue Commissioners publish details on their website of individuals who have been granted a determination allowing them to claim the Artists’ Exemption in respect of income earned from the sale of their works. The names of those qualifying for the relief with effect from 21 April 1998 are available and the list is set out in alphabetical order in each of the five categories of work covered by the exemption, viz. (a) a book or other writing, (b) a play, (c) a musical composition, (d) a painting or like picture, (e) a sculpture. The list is updated on a quarterly basis. This information can be found on the Revenue website at www.revenue.ie.
Dáil Éireann 673 Written Answers. Tax Code.