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

Administrative Decision Number34TACD2022
Date30 November 2013
Subject MatterIncome Tax - Artists' Exemption
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.
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
. 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.
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:

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