Gerald Nash (Louth, Labour)
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To ask the Minister for Finance if he will publish details of all of the authors, and the relevant publications which have taken advantage of the artist's exemption scheme for non-fiction titles in each of the years 2009, 2010 and 2011. [1024/13]

Gerald Nash (Louth, Labour)
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To ask the Minister for Finance the number of applications made for non-fiction works to be considered for inclusion under the artist's exemption scheme; and the number of applications approved by the Revenue Commissioners in each of the years 2009, 2010 and 2011. [1025/13]

Gerald Nash (Louth, Labour)
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To ask the Minister for Finance if he will provide details on the number of applications made to the Revenue Commissioners in 2009, 2010 and 2011 for consideration under the artist's exemption scheme; the number of appeals made in relation to initially unsuccessful applications in these years; if he will provide details of the number of successful appeals in these years; the names of those authors whose appeals were successful; and if he will make a statement on the matter. [1027/13]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 122, 123 and 125 together.

Details of all successful applicants under the artists’ exemption scheme, including authors of non-fiction writing, are published on the Revenue Commissioners website at http://www.revenue.ie/en/tax/it/bodies-qualify-for-tax-relief.html . The list is updated quarterly.

The following statistics in relation to the artists’ exemption scheme for the years 2009, 2010 and 2011 have been supplied by the Revenue Commissioners:

All cases where the Appeal Commissioners decided in favour of the taxpayer are proceeding by way of case stated to the High Court. The final outcome in these cases is therefore pending. Appeal Commissioners decisions are, however, taken into account by Revenue as part of their consideration of subsequent applications.

For reasons of confidentiality, the Revenue Commissioners cannot provide the names of the claimants who were successful at appeal.

Gerald Nash (Louth, Labour)
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To ask the Minister for Finance if he will consider tightening up the criteria and the application of the artist's exemption scheme for non-fiction publications; and if he will make a statement on the matter. [1026/13]

Michael Noonan (Limerick City, Fine Gael)
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Section 195 of the Taxes Consolidation Act 1997 provides for an exemption from income tax for qualifying artistic works of up to €40,000 per annum. The exemption is subject to the high earners’ restriction, which limits the amount of specified tax reliefs that can be allowed in any one tax year.

The guidelines which govern the exemption are drawn up by the Arts Council and the Minister for Arts, Heritage and the Gaeltacht, with the consent of the Minister for Finance. These guidelines determine, for the purposes of Section 195, whether a work is an original and creative work and whether it has, or is generally recognised as having, cultural or artistic merit. The Revenue Commissioners may consult with a person or body of persons, such as The Arts Council, which may be of assistance to them in reaching decisions in relation to Artists Exemption. These guidelines are currently under review.

The existing Guidelines are available on the Revenue website at .