Tax Appeals Commission determination 77TACD2026 regarding Artists' Exemption, 2026

• Administrative Decision Number: 77TACD2026
• Year: 2026
• Subject Matter: Artists' Exemption
• Respondent: The Revenue Commissioners

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77TACD2026

Appellant

and

The Revenue Commissioners

Respondent

Determination

2

Contents

Introduction ......................................................................................................................... .. 3

Background ................................................................................................ ........................... 3

Legislation and Guidelines .................................................................................................... 4

Evidence and Submissions ................................................................................................... 4

Appellant’s oral evidence ................................................................................................... 4

Appellant’s submissions .................................................................................................... 7

Respondent’s submissions .............................................................................................. 10

Material Facts ..................................................................................................................... 13

Analysis ...................................... ........................ ................................................................ 14

Burden of proof ................................................................................................. ............... 14

The Commissioner’s jurisdiction and role in this appeal ................................................... 15

Substantive issues........................................................................................................... 18

The categorisation of the Publication and the Artworks ................................................ 20

Whether the Publication and/or the Artworks are excluded from the artists’ exemption 22

Original and creative ................................................ .................................................... 23

Cultural merit ........................................................ ....................................................... 24

Artistic merit ......................... ........................................................................................ 24

Whether the Publication was “written, composed or executed” by the Appellant .......... 26

Summary and conclusion ............................................................................................. 31

Determination ............................................................................. ........................................ 31

Notification .......................................................................................................................... 32

Appeal ..................................................................................................... ........................ ... 32

Appendix I – Section 195 of the TCA 1997 – Exemption of certain earnings of writers,

composers and artists. ............................................................................. ........................... 33

Appendix II – Guidelines drawn up by An Comhairle Ealaíon and the Minister for Arts,

Heritage, Gaeltacht and the Islands. ..................... ........................ ...................................... 40

3

Introduction

1. This determination concerns an appeal to the Tax Appeals Commission (“the

Commission”) by the Appellant against the Respondent’s failures to make determinations

in relation to two claims for exemption under section 195 of the Taxes Consolidation Act,

1997, as amended (“the TCA 1997”).

2. The appeal proceeded by way of a remote hearing in private. The Appellant appeared

without legal representation, and the Respondent was represented by one of its officers.

Background

3. Section 195 of the TCA 1997 provides for an exemption from income tax in respect of

certain earnings of writers, composers and artists. The exemption is known as the artists’

exemption.

4. The maximum amount of income that may be exempted is €50,000 per tax year.

5. On 29 August 2024, the Appellant submitted a claim t o the Respondent for the artists’

exemption in respect of a picture book entitled (“the

Publication”). In the application form, the Appellant identified category (a), “a book or other

writing”, as the appropriate basis for the claim.

6. The Publication was created jointly by the Appellant and another individual, whom the

Appeal Commissioner (“the Commissioner”) will refer to as the Author, in line with the

term used by the Appellant in her oral evidence.

7. Also on 29 August 2024, the Appellant also submitted a claim to the Respondent for the

artists’ exemption in respect of six visual artworks (“the Artworks”), which she had

created. In the application form, the Appellant identified category (d), “a painting or other

like picture”, as the appropriate basis for the claim.

8. By correspondence dated 27 November 2024, the Respondent notified the Appellant that

it had refused her claims.

9. Pursuant to section 195(6) of the TCA 1997, the Appellant appealed to the Commission

against the Respondent’s failures to make determinations in relation to her claims.

10. The Appellant submitted a notice of appeal and accompanying material in support of her

appeal. Each party submitted a statement of case, and the Appellant submitted an outline

of arguments.