Ruth Coppinger (Dublin West, Socialist Party)
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37. To ask the Minister for Finance the position regarding the extension of the artist tax exemption to non-resident artists; and if he will make a statement on the matter. [47011/14]

Michael Noonan (Limerick City, Fine Gael)
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As the Deputy is aware, in the recent Budget I announced the extension of the artists' exemption to artists who are resident or ordinarily resident and domiciled in one or more EU Member States, or in another EEA state, and not resident elsewhere.    

The EU Commission had raised concerns that, without this inclusion, the scheme could be in contravention of the Treaty on the Functioning of the European Union by restricting the freedom of establishment of an individual. The Commission were of the belief that the requirement of the exemption that a claimant be resident solely in Ireland discriminated against residents in other Member States. As a result, I decided to amend the scheme to ensure that it is compatible with EU law. It is anticipated that this amendment is likely to have little or no impact on the cost of the scheme to the Exchequer.

Artists who are resident in other EU Member States and who have produced works within one of the qualifying categories set out in the Guidelines on the operation of the scheme, will be able to apply to the Revenue Commissioners for the exemption and, providing their work meets the criteria for the scheme, will be eligible for the exemption. However, the exemption will only be of benefit to those artists who are liable to income tax in Ireland. The exemption will not apply in their home country.