Tax Appeals Commission determination 148TACD2023 regarding Artist Exemption, 2023

Administrative Decision Number148TACD2023
Date11 September 2023
Subject MatterArtist Exemption
RespondentThe Revenue Commissioners
The Revenue Commissioners
1. This appeal involves a claim for exemption pursuant to section 195 of the Taxes
Consolidation Act 1997 as amended (hereinafter “the TCA 1997”) and in accordance with
the guidelines drawn up under that section by the Arts Council and the Minister for Culture,
Heritage and the Gaeltacht (hereafter “the guidelines”), commonly known as “Artists
2. Under section 195(6) TCA 1997, an individual may appeal to the Appeal Commissioners.
The appeal is on the grounds that the work or works is or are generally recognised as
having cultural or artistic merit or the particular work has cultural or artistic merit.
3. On 5 October 2022, an application was made by (hereinafter “the
Appellant”) for a determination from the Revenue Commissioners (hereinafter “the
Respondent”) under category (1)(d) of the guidelines, a painting or other like picture.
4. By letter dated 13 October 2022, the Respondent determined that it would not consider
the work as coming within the categories of work eligible for a determination under the
scheme and would consider that the work is decorative in nature and excluded under
Section 8(v) of the guidelines (hereinafter “the Work”).
5. This case is adjudicated without a hearing in accordance with the provisions of section
949U TCA 1997, by agreement with the parties. The Appellant submitted a Statement of
Case which built on the information submitted in the Appellant’s Notice of Appeal. The
Commissioner has also received a Statement of Case and Outline of Argument from the
Respondent and that has also been considered in this determination.
6. The Appellant is a biophilic artist, producing Work that is handcrafted with real preserved
, and plants that have gone through a process that makes them stay green
and fresh for years with no maintenance needed.
7. The Appellant displays the Work on her website, offering a collection of different styles of
biophilic art. The Appellant states that art is a relatively new practice that differs
from the standard walls made by garden centres, where the and plants are
applied to the wall with no artistic design or creative process.
8. On 5 October 2022, the Appellant submitted to the Respondent an application for a
determination under section 195(2) TCA 1997, in respect of the Work. The application
in respect of the Work was made under category 1(d) of the guidelines, “a painting or
other like picture”. In support of the application, the Appellant submitted six images of the
Work and other supporting material.
9. The Respondent submits that on examination of the Appellant’s application and
supporting images under category 1(d), a painting or other like picture”, it was the
Respondent’s opinion that the Work did not come within the categories of works eligible
for a determination under section 195 TCA 1997, as the Work was a type of work
excluded under Paragraph 8 (v) of the guidelines namely, “types or kinds of
photographic, drawing, painting or other like works which are primarily of record, or which
primarily serve a utilitarian function, or which are created primarily for advertising,
publicity, information, decorative or other similar purposes.”
10. The Respondent submits that it determined that the samples of the Work submitted by
the Appellant were created primarily for decorative purposes and, therefore, could not
qualify for a determination by virtue of paragraph 8 (v) of the guidelines.
11. On 13 October 2022, the Respondent corresponded with the Appellant to inform the
Appellant that it was unable to make a determination in respect of the Work.
12. On 6 March 2023, the Appellant duly appealed to the Commission, the decision of the
Respondent not to make a determination in respect of the Work.

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