Rónán Mullen (Independent) | Oireachtas source

I heard Senator Cassells speaking on the voting issue and the thought struck me - what is it with these otherwise talented and gifted Fianna Fáil Deputies from Meath who seem to be determined to impose electronic voting on us in some shape or form? "Please, no" is all I could say to that. Let us spare ourselves the future misery and confusion and let us see what happens in the US election in the coming weeks.

Section 195 of the Taxes Consolidation Act 1997 allows income from the sale of artistic works to be exempted from income tax in certain circumstances. The works involved must be original and they must have "cultural and artistic merit". Applications are made annually in respect of specific works - books, plays, a collection of artworks, etc. - and individuals can earn up to €50,000 tax free in the year the determination is made. The question of what works qualify as having that cultural or artistic merit is assessed by the Revenue Commissioners with advice from the Arts Council based on set guidelines. It seems that the granting of exemptions for non-fiction books has been a bone of contention for more than a decade. In 2013, the Arts Council complained to the Revenue that its role was being undermined by the tendency to grant exemptions to ghost written sports biographies and political memoirs. For non-fiction books to be considered, they should have a cultural theme, such as a biography or an autobiography of a writer or painter. Where appeals are made against applications, more than half have been successful. The Arts Council provides expert opinion but, here again, the council has said that all manner of appeals are being upheld. The council differs from the Revenue in some determinations. It seems political memoirs should not quality but there is certainly no justification to allow serving politicians or retired officeholders with generous pensions to avail of a tax break in this situation. They should pay tax on royalties as they would on other income earned in retirement. This is something that can be addressed in the coming finance Bill. It is something we ought to address. We are spending a great deal these days. We are borrowing a great deal. We should certainly take any opportunity we have for prudent retrenchment.