Written answers

Wednesday, 4 February 2015

Photo of Ruth CoppingerRuth Coppinger (Dublin West, Socialist Party)
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16. To ask the Minister for Finance her views on ending the artist tax exemption for artists who are already in receipt of large incomes and funding. [46868/14]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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The most recent year for which data is currently available in respect of levels of income from all sources, including exempt artistic income, of those who claimed the Artists' Exemption is 2012. In that year, approximately 44% of claimants had incomes of between €0 and €20,000, while almost 20% of claimants had incomes of between €20,000 and €40,000. 27% had incomes of between €40,000 and €100,000, while under 10% had incomes in excess of €100,000.

These figures show that for 2012, approximately 64% of individuals who availed of the Artists' Exemption had incomes that in total fell below the current €50,000 limit for the exemption. 

In relation to other sources of funding provided by the State, that would primarily be a matter for the Minister for Arts, Heritage and the Gaeltacht. However, I understand that artists can receive direct support through certain Arts Council's awards programmes: 

1. The Bursary Award supports artists in the development of their artistic practice.  In 2013,  the Arts Council distributed over €1.2 million to 137 individual artists across all art forms and arts practices. 

2. The Project Awards support the creation of new work and audience engagement.  The Arts Council disbursed over €3 million to 106 recipients in 2013. 

3. The Dance and Theatre Residency schemes saw the Council disburse €256,342 to 15 recipients in 2013.

4. Means-tested grants to 161 Aosdána members totalling €2.7m in 2013.

I would point out that the Artists' Exemption is a specified relief for the purposes of the high earners' restriction. This limits the amount of reliefs that an individual can claim in any one tax year to €80,000 before the restriction begins to apply. 

As the Deputy may be aware, my officials will be carrying out a review of the Artists' Exemption in advance of Budget 2016. The terms of this review have not yet been finalised but I expect it to commence shortly.

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