Tax Appeals Commission determination 112TACD2020 regarding Artists' Exemption, 2020

• Administrative Decision Number: 112TACD2020
• Year: 2020
• Date: 09 April 2020
• Subject Matter: Artists' Exemption
• Respondent: REVENUE COMMISSIONERS

112TACD2020

BETWEEN/

APPELLANT

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal involves a claim for exemption pursuant to section 195 of the Taxes

Consolidation Act as amended (‘TCA 1997’) commonly known as ‘artists’ exemption’.

2. The Appellant’s authored work is a non-fiction book titled REDACTED. The Appellant

submitted a claim for artists’ exemption in 2019 on the basis that his work was an

original and creative work having cultural or artistic merit, for the purposes of section

195 TCA 1997. The Appellant’s claim for exemption was refused by the Respondent on

28 June 2019 and the Appellant duly appealed to the Tax Appeals Commission.

3. This case is adjudicated without a hearing in accordance with the provisions of Section

949U Taxes Consolidation Act (TCA) 1997 by agreement with the parties.

Background

4. The Respondent accepts that the book is a is a work of non-fiction. However, after

examining the book, the Respondent was not satisfied that the work came within any of

the categories of work listed in paragraphs 7(2) (a) to (e) of the guidelines for the time

being in force under section.195(12) TCA 1997.

Legislation and Guidelines