Tax Appeals Commission determination 34TACD2022 regarding Income Tax - Artists' Exemption, 2022

• Administrative Decision Number: 34TACD2022
• Year: 2022
• Date: 30 November 2013
• Subject Matter: Income Tax - Artists' Exemption
• Respondent: THE REVENUE COMMISSIONERS

1

34TACD2022

Between

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This appeal involves a claim for exemption (hereinafter referred to as the “Artists’

Exemption”) pursuant to section 195 of the Taxes Consolidation Act 1997 (hereinafter the

“TCA 1997”) in accordance with the guidelines drawn up under that section by the Arts

Council and the Minister for Culture, Heritage and the Gaeltacht (hereafter referred to as

“the Guidelines”).

2. This appeal has been determined, by agreement of the Parties, without an oral hearing

pursuant to section 949U of the TCA 1997.

Background

3. The Appellant’s authored work (hereinafter referred to as “the Work”) is a non-fiction book

titled (hereafter referred to as “the Work”).

The Work is comprised of three sections: the first is a section written by the Appellant

setting out her life story in chronological order, the second is a

2

. In addition the

Appellant illustrated the Work which are contained throughout the Work.

4. The Appellant submitted a claim for an Artists’ Exemption in January 2021 to the Revenue

Commissioners (hereinafter “the Respondent”) pursuant to section 195 of the TCA 1997.

The Appellant’s claim for an Artists’ Exemption was refused by the Respondent by way of

undated letter in February 2021 on the basis that the Work did not meet the required

criteria set out in the TCA 1997 and the Guidelines. The Appellant appealed this decision

to the Commission on 9th April 2021.

Legislation and Guidelines

5. The relevant legislation is contained at section 195 of the TCA 1997, a copy of which is

attached hereto at Appendix I. In considering this appeal, the Commissioner is obliged, in

compliance with section 195(13)(b) of the TCA 1997 to have regard to the Guidelines for

the time being in force under section195(12) of the TCA 1997. In order to qualify for an

Artists’ Exemption the Work must satisfy the mandatory requirements of those guidelines,

a copy of which is attached hereto at Appendix II.

Submissions

Appellant’s Submissions

6. In support of her appeal the Appellant submits that the Work qualifies for an Artists’

Exemption pursuant to section 195 of the TCA 1997 and complies with the Guidelines

under the following categories:

i. Paragraph 5 of the Guidelines “Cultural Merit” which provides that “A

work shall be regarded as having cultural merit only if by reason of its

quality of form and/or content it enhances to a significant degree one or

more aspects of national or international culture.” The Appellant

submits the following in support of this element of her claim: