Written answers
Tuesday, 12 April 2005
Department of Finance
Tax Code
9:00 pm
Joan Burton (Dublin West, Labour)
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Question 338: To ask the Minister for Finance the number of beneficiaries for each year from 1997 to date in respect of exemption in relation to income from artistic activity exempted from tax; the number of such beneficiaries with annual earning from exempted artistic activity below €50,000; the number of beneficiaries with annual incomes above €50,000 in bands of €10,000 and the estimated cost to the Exchequer of the tax forgone for each income band. [10107/05]
Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the relevant available information relates to the exemption of certain earnings of writers, composers and artists as included in income tax returns filed for the four income tax years 1998-99 to the short tax year 2001, the latest year for which information is available.
It should be noted that as PAYE taxpayers were charged to tax on their earnings in the period from 6 April to 31 December 2001 and self-employed taxpayers were assessed to tax for the short year on 74% of the profits earned in a 12-month accounting period, data provided for the short tax year 2001 may not be directly comparable with those of earlier years.
The information requested is set out in the following tables. However, because of the Revenue Commissioners' obligation to observe confidentiality in relation to the taxation affairs of individual taxpayers and small groups of taxpayers, the precise breakdown by income bands requested by the Deputy is not provided in relation to exempt incomes exceeding €150,000 due to the small numbers of income earners with incomes in excess of that level.
A married couple which has elected or has been deemed to have elected for joint assessment is counted as one tax unit.
| INCOME TAX 1998/1999 | |||
| Artists Exemption — distribution of claimants by range of exempted income. | |||
| Range of exempted Income | Totals | ||
| From | To | Number of cases | Estimated Tax Foregone |
| € | € | €m | |
| — | 50,000 | 749 | 1.21 |
| 50,000 | 60,000 | 14 | 0.22 |
| 60,000 | 70,000 | 15 | 0.24 |
| 70,000 | 80,000 | 9 | 0.18 |
| 80,000 | 90,000 | 7 | 0.18 |
| 90,000 | 100,000 | 7 | 0.20 |
| 100,000 | 110,000 | 8 | 0.29 |
| 110,000 | 120,000 | 5 | 0.20 |
| 120,000 | 130,000 | 4 | 0.16 |
| 130,000 | 140,000 | 3 | 0.13 |
| 140,000 | 150,000 | 5 | 0.24 |
| 150,000 | 170,000 | 4 | 0.22 |
| 170,000 | 200,000 | 5 | 0.32 |
| 200,000 | 250,000 | 8 | 0.61 |
| 250,000 | 300,000 | 4 | 0.38 |
| 300,000 | 400,000 | 7 | 0.86 |
| 400,000 | 500,000 | 4 | 0.66 |
| 500,000 | 1,000,000 | 6 | 1.50 |
| Over | 1,000,000 | 13 | 16.70 |
| Totals | 877 | 24.50 |
| INCOME TAX 1999/2000 | |||
| Artists Exemption — distribution of claimants by range of exempted income. | |||
| Range of exempted Income | Totals | ||
| From | To | Number of cases | Estimated Tax Foregone |
| € | € | €m | |
| — | 50,000 | 788 | 2.01 |
| 50,000 | 60,000 | 19 | 0.32 |
| 60,000 | 70,000 | 12 | 0.22 |
| 70,000 | 80,000 | 16 | 0.38 |
| 80,000 | 90,000 | 9 | 0.24 |
| 90,000 | 100,000 | 10 | 0.30 |
| 100,000 | 110,000 | 7 | 0.23 |
| 110,000 | 120,000 | 3 | 0.13 |
| 120,000 | 130,000 | 4 | 0.17 |
| 130,000 | 140,000 | 2 | 0.09 |
| 140,000 | 150,000 | 5 | 0.25 |
| 150,000 | 170,000 | 8 | 0.42 |
| 170,000 | 200,000 | 4 | 0.27 |
| 200,000 | 250,000 | 10 | 0.75 |
| 250,000 | 300,000 | 6 | 0.59 |
| 300,000 | 400,000 | 8 | 0.96 |
| 400,000 | 500,000 | 3 | 0.48 |
| 500,000 | 1,000,000 | 12 | 3.15 |
| Over | 1,000,000 | 15 | 18.95 |
| Totals | 941 | 29.90 |
| INCOME TAX 2000/2001 | |||
| Artists Exemption — distribution of claimants by range of exempted income. | |||
| Range of exempted Income | Totals | ||
| From | To | Number of cases | Estimated Tax Foregone |
| â'¬ | â'¬ | â'¬m | |
| — | 50,000 | 1,029 | 2.23 |
| 50,000 | 60,000 | 25 | 0.37 |
| 60,000 | 70,000 | 19 | 0.34 |
| 70,000 | 80,000 | 11 | 0.24 |
| 80,000 | 90,000 | 14 | 0.32 |
| 90,000 | 100,000 | 10 | 0.26 |
| 110,000 | 120,000 | 7 | 0.23 |
| 120,000 | 130,000 | 3 | 0.11 |
| 130,000 | 140,000 | 6 | 0.23 |
| 140,000 | 150,000 | 2 | 0.08 |
| 150,000 | 170,000 | 10 | 0.51 |
| 170,000 | 200,000 | 15 | 0.88 |
| 200,000 | 250,000 | 6 | 0.43 |
| 250,000 | 300,000 | 7 | 0.62 |
| 300,000 | 400,000 | 11 | 1.29 |
| 400,000 | 500,000 | 6 | 0.85 |
| 500,000 | 1,000,000 | 4 | 0.85 |
| Over | 1,000,000 | 20 | 27.05 |
| Totals | 1,212 | 37.10 |
| INCOME TAX 2001 (short "year") | |||
| Artists Exemption — distribution of claimants by range of exempted income. | |||
| Range of exempted Income | Totals | ||
| From | To | Number of cases | Estimated Tax Foregone |
| € | € | €m | |
| — | 50,000 | 1,150 | 2.24 |
| 50,000 | 60,000 | 19 | 0.28 |
| 60,000 | 70,000 | 17 | 0.29 |
| 70,000 | 80,000 | 17 | 0.34 |
| 80,000 | 90,000 | 9 | 0.21 |
| 90,000 | 100,000 | 13 | 0.36 |
| 100,000 | 110,000 | 8 | 0.26 |
| 110,000 | 120,000 | 4 | 0.13 |
| 120,000 | 130,000 | 5 | 0.19 |
| 130,000 | 140,000 | 4 | 0.15 |
| 140,000 | 150,000 | 9 | 0.39 |
| 150,000 | 170,000 | 4 | 0.19 |
| 170,000 | 200,000 | 5 | 0.28 |
| 200,000 | 250,000 | 8 | 0.55 |
| 250,000 | 300,000 | 7 | 0.60 |
| 300,000 | 400,000 | 8 | 0.83 |
| 400,000 | 500,000 | 8 | 1.18 |
| 500,000 | 1,000,000 | 14 | 2.83 |
| Over | 1,000,000 | 14 | 12.18 |
| Totals | 1,323 | 23.50 |
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