Written answers

Wednesday, 8 February 2006

10:00 pm

Photo of Pat CareyPat Carey (Dublin North West, Fianna Fail)
Link to this: Individually | In context

Question 233: To ask the Minister for Finance if provisions in the Finance Acts cover the possibility of a person (details supplied) who has had to receive an emergency medical card in the USA, recovering some of the costs incurred; and if he will make a statement on the matter. [4591/06]

Photo of Brian CowenBrian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

I have been advised by the Revenue Commissioners that, under section 469 of the Taxes Consolidation Act 1997, tax relief is allowable on medical expenses incurred outside the State from a practitioner who is entitled to practice medicine under the laws of the country in which the care was provided.

The Revenue Commissioners will issue a health expenses relief claim form Med 1 to the taxpayer and will request the necessary details in order to carry out a review of her liability for the year ended 31 December 2005. The tax repayable is subject to a maximum of the actual amount of tax deducted in the relevant year.

Photo of Cecilia KeaveneyCecilia Keaveney (Donegal North East, Fianna Fail)
Link to this: Individually | In context

Question 234: To ask the Minister for Finance if there are special incentives to exemptions available for artists to cover the erection of signs on roads to advertise their work; and if he will make a statement on the matter. [4611/06]

Photo of Brian CowenBrian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

I am informed by the Revenue Commissioners that section 195 of the Taxes Consolidation Act 1997 exempts from income tax certain earnings of writers, composers and artists. Specifically, the exemption applies to the profits from the writing, composition or execution of an artistic work that has been determined by the Revenue Commissioners to be original and creative and as having cultural or artistic merit. There are no special incentives available to artists to cover the cost of advertising their work. However, any expenditure incurred by an artist in advertising works not covered by the tax exemption may be allowed as a deduction in the normal way as a business expense in computing any profits for tax purposes arising from such works.

Comments

No comments

Log in or join to post a public comment.