Seán Ó Fearghaíl (Kildare South, Fianna Fail)
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248. To ask the Minister for Finance if the Revenue Commissioners treat payments to Reserve Defence Force Army Reserve/Naval Service Reserve volunteers the same as payments to employees, meaning that income tax and PRSI and USC contributions must be withheld; and if he will make a statement on the matter. [8189/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the Department of Defence make the appropriate deductions of tax, USC and PRSI under the PAYE system on the making of payments to members of the Army and Naval Service Reserve.

Jerry Buttimer (Cork South Central, Fine Gael)
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249. To ask the Minister for Finance the number of persons who applied to the Revenue Commissioners for the artists' exemption scheme since 2005; and if he will make a statement on the matter. [8260/15]

Jerry Buttimer (Cork South Central, Fine Gael)
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250. To ask the Minister for Finance the number of persons who were granted an exemption by the Revenue Commissioners under the artists' exemption scheme since 2005; and if he will make a statement on the matter. [8261/15]

Jerry Buttimer (Cork South Central, Fine Gael)
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251. To ask the Minister for Finance the number of persons who appealed a refusal under the artists' exemption scheme to the appeals commissioner, since 2005; and if he will make a statement on the matter. [8262/15]

Jerry Buttimer (Cork South Central, Fine Gael)
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252. To ask the Minister for Finance the number of appeals under the artists' exemption scheme that were successful since 2005; and if he will make a statement on the matter. [8263/15]

Jerry Buttimer (Cork South Central, Fine Gael)
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253. To ask the Minister for Finance the number of successful appeals under the artists' exemption scheme which were challenged by the Revenue Commissioners since 2005; and if he will make a statement on the matter. [8264/15]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 249 to 253, inclusive, together.

Section 195 of the Taxes Consolidation Act 1997 (TCA 1997) empowers the Revenue Commissioners to make a determination that certain artistic works are original and creative works generally recognised as having cultural or artistic merit.

The scheme provides that the Revenue Commissioners can make determinations in respect of artistic works in the following categories only:-

1. a book or other writing;

2. a play;

3. a musical composition;

4. a painting or other like picture;

5. a sculpture.

The Revenue Commissioners have provided the following statistics regarding the Artists' Exemption Scheme for the period 2005 to 2014: