Tax Appeals Commission determination 31TACD2021 regarding Artists' Exemption, 2021

• Administrative Decision Number: 31TACD2021
• Year: 2021
• Date: 30 November 2013
• Respondent: THE REVENUE COMMISSIONERS

31TACD2021

BETWEEN/

[APPELLANT]

Appellant

-and-

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Appeal

[1]Section 195 of the Taxes Consolidation Act, 1997 provides for the exemption of

certain earnings of writers, composers and artists, which is commonly known as ‘artists’

exemption’. This is an appeal pursuant to section 195(6) as the Revenue Commissioners

failed to make a determination under section 195(2)(a)(ii) in respect of a book titled

[redacted]. Section 195(6) provides that an individual may appeal to the Appeal

Commissioners on the grounds that the work is generally recognised as having cultural or

artistic merit or the particular work has cultural or artistic merit.

Background

[2]The Appellant is the author of a book titled [redacted]. The Appellant made a claim

to the Revenue Commissioners for artists’ exemption. On 30 January 2019, the Appellant

was notified that the Revenue Commissioners failed to make a determination under section

2

195(2)(a)(ii) in respect of his book. The decision of the Revenue Commissioners on the

claim made by the Appellant was:

“I refer to your client’s claim for artists exemption in category (a) a book or other writing,

in respect of the work [redacted].

The criteria used by Revenue to make a determination to grant artists exemption are

contained in section 195 of the Taxes Consolidation Act 1997 and in the guidelines drawn

up under that section by the Arts Council and the Minister for Culture, Heritage and the

Gaeltacht.

I have considered the work submitted by your client and I regret that the work does not

meet the required criteria set out in the legislation and the guidelines. In particular, as I

understand your client’s work to be a work of non-fiction it does not come within the

criteria for non-fiction work set out in paragraph 7 of the guidelines.”

[3] A Notice of Appeal was received by the Tax Appeals Commission on 13 August

2019.

Legislation

[4] Section 195 of the Taxes Consolidation Act, 1997 is reproduced at Appendix A.

[5] The guidelines drawn up under section 195(12) of the Taxes Consolidation Act,

1997 by An Comhairle Ealaíon (the Arts Council) and the Minister for Arts, Heritage and

the Gaeltacht are reproduced at Appendix B.