Tax Appeals Commission determination 84TACD2024 regarding Artist Exemption, 2024

• Administrative Decision Number: 84TACD2024
• Year: 2024
• Date: 13 May 2024
• Respondent: REVENUE COMMISSIONERS

1

84TACD2024

Between

RACHEL MACMANUS

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This is an appeal to the Tax Appeals Commission (“the Commission”) by Rachel

Macmanus(“the Appellant”) against the failure by the Revenue Commissioners (“the

Respondent”) to make a determination, under section 195 of the Taxes Consolidation Act

1997 as amended (“TCA 1997”), that the Appellant’s artworks qualify for artists’

exemption. TheRespondent refused to make a determination on the basis that the

artworks were created primarily for decorative purposes.

2. The appeal proceeded by way of a hearing on 8 May 2024.

Background

3. Section 195 of the TCA 1997 provides for the exemption from incometax of certain

earnings of writers, composers and artists, and is commonly known as “artists’

exemption”. The maximum amount of income that can be exempt from income tax is

€50,000 per annum.

4. On 15 August 2023, theAppellantclaimed artists’ exemption in respect of six artworks

created by her(“the works”), under section 195(1)(d) of the TCA 1997, “a painting or other