John Gormley (Dublin South East, Green Party)
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Question 230: To ask the Minister for Finance the reason singers do not qualify for artistic tax relief here; if he will change this rule; and if he will make a statement on the matter. [41501/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Income earned by artists, writers, composers and sculptors from the sale of their work is exempt from tax in Ireland in certain circumstances. The exemption is only available to individuals who are resident here for tax purposes.

Section 195 of the Taxes Consolidation Act 1997, formerly section 2 of the 1969 Finance Act, allows the Revenue Commissioners to make a determination, under guidelines drawn up by the Minister for Arts, Sport and Tourism, and the Arts Council, with the consent of the Minister for Finance, that certain artistic works are original and creative, and generally recognised as having cultural or artistic merit. Earnings derived from such works are exempt from income tax.

Under the terms of Section 195, the Revenue Commissioners can make determinations in respect of artistic works in the following categories:

1 — a book or other writing

2 — a play

3 — a musical composition

4 — a painting or other like picture, and

5 — a sculpture.

Singing is not a specified category within section 195 of the Taxes Consolidation Act 1997 and therefore, the artists exemption is not currently available to singers. In fact, performances of any kind, such as dancing or acting, do not qualify for the exemption.

I have no plans to amend the Artists Exemption to allow singers to qualify for tax relief. There are already very significant supports in place for arts industries through the tax and public expenditure systems. When the Artists Exemption was introduced in 1969 it was intended as a secondary measure to providing direct funding to the arts to help ensure sustained employment for artists. The review of the scheme carried out last year by my Department in conjunction with the Revenue Commissioners concluded that this should remain the case and I have accepted this recommendation.

Catherine Murphy (Kildare North, Independent)
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Question 231: To ask the Minister for Finance if the new charges being applied by the Health Service Executive of between €90 and €120 per week in respect of persons with physical or intellectual disabilities residing in residential care are tax deductible as a necessary medical expense; and if he will make a statement on the matter. [41503/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the charges being applied by the Health Service Executive under the Health (Charges for In-Patient Services) Regulation 2005 are health expenses within the meaning of Section 469 of the Taxes Consolidation Act 1997 and may be included in a claim for relief under the section.