Olivia Mitchell (Dublin South, Fine Gael)
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Question 65: To ask the Minister for Arts, Sport and Tourism if he has received new guidelines from the Arts Council relating to the assessment of the artistic merits of works submitted for qualification under the artists tax exemption scheme; his views on those guidelines; and if he will make a statement on the matter. [8344/10]

Martin Cullen (Waterford, Fianna Fail)
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As I stated in my written reply of 21 January 2010, the original intention of the legislation referred to by the Deputy was, inter alia, to create an environment in which the arts could flourish and also to encourage Irish artists on modest incomes to remain here rather than going abroad to earn a living. Under subsection (12) of section 195 of the Taxes Consolidation Act 1997, there is provision for guidelines to be drawn up by the Arts Council and the Minister for Arts, Sport and Tourism, with the consent of the Minister for Finance, which determine if the work is an original and creative work and whether it has, or is generally recognised as having, cultural or artistic merit. Officials in my Department, the Arts Council and the Revenue Commissioners are currently engaged in finalising new draft guidelines for consideration.

Section 195 of the Taxes Consolidation Act 1997 empowers the Revenue Commissioners to make a determination that certain artistic works are original and creative and have either cultural or artistic merit. This section provides an exemption from tax for the profits or gains arising to a person from the publication, production or sale of an original and creative work which has artistic or cultural merit in any of the five following categories set out in the legislation: a book or other writing; a play; a musical composition; a painting or other like picture; and a sculpture. The Revenue Commissioners may consult with a person or body of persons which may be of assistance to them in reaching decisions on the granting of such an exemption. The Arts Council is an example of such a body.

While the drawing up of guidelines is the responsibility of my Department and the Arts Council, the Revenue Commissioners are the users of the guidelines.

Olivia Mitchell (Dublin South, Fine Gael)
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I am sure the Minister knows that what motivated me to table this question was the recent securing of tax exemption status by the Minister's former leader and our former Taoiseach for his autobiography. When I raised this issue almost two years ago, on foot of a sports celebrity having secured tax exemption status, the Minister told me that new guidelines were being drawn up. It is now almost 18 months later and the guidelines are still being drawn up.

I checked what is regarded as a work that has cultural and artistic merit. The provisions state that a work has cultural merit if its contemplation enhances the quality of individual or social life by virtue of that work's intellectual, spiritual or aesthetic form and content. I do not wonder that the Minister would laugh.

Martin Cullen (Waterford, Fianna Fail)
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I am smiling.

Olivia Mitchell (Dublin South, Fine Gael)
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By no stretch of the imagination could this work be considered a work that is cultural and certainly it could not be considered artistic, where the bar is even higher. I am aware that the tax exemption legislation has changed and a cap on income in that respect has been introduced. The granting of tax exemption status in this case undermines this measure for people who genuinely deserve it. It goes against the spirit of the legislation which was to help new struggling, emerging artists. God knows Deputy Bertie Ahern is not one of them.

I ask that the guidelines be introduced. I understand that the Arts Council was not consulted in this case. In cases such as this where the work is borderline - I am being generous in saying that - the Arts Council should be asked for its recommendation.

Martin Cullen (Waterford, Fianna Fail)
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I do not want to, nor do I believe it is the Deputy's intention, to necessarily focus on one particular individual.

Olivia Mitchell (Dublin South, Fine Gael)
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No.

Martin Cullen (Waterford, Fianna Fail)
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We have had very good examples in this respect and some books have been very good and very interesting. The issue is subjective and that is the difficulty here. The Arts Council has a view and it has expressed some views to me on this matter. I do not want to say that it takes a narrow focus but it takes one that is very much on the artistic side, if I could put it that way. For example, a large number of books are written relating to sport. Some of them are very good and some are complete rubbish but who am I to decide what is rubbish or good? What is good for one person is not necessarily of interest to others. Given that we live in a world of technology, it is amazing that young kids are ever introduced to reading. The room of young boys, in particular, in a house will have the latest sports book on a personality such as Ronaldo. That is the type of material they want to read because the subjects are their heroes.

It is difficult to deal with such matters. Should the books be excluded on very narrow artistic grounds or do we see a wider benefit in having those kinds of books included? The Deputy would probably agree that many of those books are not very profitable. The book referred to by the Deputy earlier would not have a very significant international resonance. The book is available for the market over here but such books are of specific interest to people in this country or Irish people abroad.

We are in a finalised position and I am sorry for the delay in the process between what the Arts Council is suggesting, what the Revenue Commissioners feels should be involved and what our own officials have stated. It is a very subjective issue and it bothers me. I do not want to be elitist and neither does the Deputy.

Olivia Mitchell (Dublin South, Fine Gael)
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Is the Arts Council not about getting as close to perfection as possible? I take the point that young lads want to read about sports but neither Ronaldo nor Packie Bonner needs a tax incentive to write a book. That is not the purpose of the tax incentive, which is to help emerging and young artists. Deputy Bertie Ahern is not one of those and neither is Ronaldo. Does the Minister see the point? This undermines genuine attempts to help emerging and young artists.

Martin Cullen (Waterford, Fianna Fail)
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I am not convinced it undermines action which both the Deputy and I strongly support, the helping of emerging artists whose career will be in writing plays and books, sculpture, music or anything else. That is the intention behind the support. Part of the difficulty, as the Deputy knows well, is how to frame this in a legislative sense so we do not get it wrong. I would like to finalise the matter but I am slightly torn on how to do it and who to include or exclude. I have had good and interesting discussions with famous people, others who have written books and officials but it is a subjective matter. We need to finalise the issue and the Revenue Commissioners wants it finalised also.