Written answers
Tuesday, 17 May 2016
Department of Finance
Tax Relief Data
Pearse Doherty (Donegal, Sinn Fein)
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210. To ask the Minister for Finance the annual amount of tax relief provided, claimed and the associated number of items donated, for each year between 2000 and 2015 inclusive, in tabular form with regard to section 1003 of the Taxes Consolidation Act, 1997, referring to tax relief that is available in respect of the donation of important national heritage items to the Irish national collections. [10290/16]
Michael Noonan (Limerick City, Fine Gael)
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Section 1003 of the Taxes Consolidation Act 1997 provides for the payment of tax by means of the donation of a heritage item to an approved body.
The tax credit available to the donor of heritage items for all years up to and including 2008 was 100% of the market value of such items. For 2009 and subsequent years the tax credit available is an amount equal to 80% of the market value of such items.
The table below sets out the items donated each year under the scheme, the market value of the items and the annual tax credit available as a result of the donations. A breakdown of the relief claimed in each year is not available.
| Year | Donation | Market Value | Annual Tax Credit Provided |
|---|---|---|---|
| A collection of 72 artworks | £750,000 (€952,500) | ||
| The Austin Clarke MS collection | £150,000 (€190,500) | ||
| The Whoseday Archive | £550,000 (€698,500) | ||
| A painting entitled The Wall of Light | £170,000 (€215,900) | ||
| The complete archival collection of Brian Friel | £558,750 (€709,612) | ||
| A painting entitled The Castellated Rhine | £129,194 (€164,076) | ||
| A collection of manuscripts relating to William Butler Yeats | £300,000 (€381,000) | ||
| 2000 | A collection of art works by Brian Maguire entitled Casa de Cultura Project | £86,000 (€109,220) | £2,693,944(€3,421,308) |
| A painting entitled ‘The Lute Player’ | €724,406 | ||
| Two paintings entitled ‘A Southern Landscape with Figures’ and ‘A Mediterranean Shipwreck’ | €507,895 | ||
| A Sean O’Casey Archive | €399,522 | ||
| Tain Tapestries | €515,514 | ||
| 2001 | A painting entitled ‘Christ Disputing with the Doctors’ | €511,322 | €2,658,659 |
| The O’Neill Manuscript | €169,552 | ||
| A painting entitled “A Family” by Louis le Brocquy | €2,786,885 | ||
| W.B. Yeats Library | €952,303 | ||
| A painting entitled “St. Stephen’s Green, Closing Time” by Jack B. Yeats | €220,000 | ||
| 2002 | The Noel Sheridan Archive | €120,000 | €4,248,740 |
| A painting entitled “Old Walls”by Jack B.Yeats | €134,004 | ||
| Joyce Papers (selected items) | €2,984,877.40 | ||
| A painting entitled “Nature Morte aux Pommes et aux Pots Breton” by Roderic O’Connor | €535,144 | ||
| A collection of nine art works | €212,000 | ||
| A painting entitled “Interior of a Café” by William John Leech | €327,962.35 | ||
| A collection of 37 art works | €825,000 | ||
| 2003 | A painting entitled “Mrs Healy Chadwick and her Daughter”by Walter Osborne | €550,000 | €5,568,988.70 |
| The Joyce Papers (Part 2) Selected Items | €2,796,000 | ||
| A selection of 89 art works from the McClelland Collection | €2,147,000 | ||
| 2004 | A collection of works by Hughie O’Donoghue | €208,000 | €5,151,000 |
| A painting entitled “Dorothy” by Sean Scully | €181,292 | ||
| 3 paintings by Francis Bacon | €2m | ||
| A collection of artworks including paintings, tapestries and sculptures | €1,037,200 | ||
| A painting entitled “Bretonne” by Roderic O’Connor | €542,424 | ||
| A painting entitled “Wooded River Landscape” by George Barret | €860,674 | ||
| “Proclamation of the Irish Republic, 1916” | €300,000 | ||
| 2005 | Paintings by Jonathon Butts and James Beale | €870,580 | €5,792,170 |
| “Finnegans Wake” by James Joyce | €1,170,694.86 | ||
| A painting entitled “Children in a Wood 1” by Louis le Brocquy | €500,000 | ||
| 3 paintings by Francis Bacon | €2m | ||
| A painting entitled “Outskirts” by Phillip Guston | €1.6m | ||
| 2006 | A painting entitled “Black Relief over Yellow and Orange” by Elsworth Kelly | €450,000 | €5,720,694.86 |
| A painting entitled “Portrait of George Fitzgerald and his sons George and Charles” by Johann Zoffany | €780,000 | ||
| 4 paintings by Basil Blackshaw | €300,000 | ||
| The Benjamin Guinness Library at Farmleigh | €3,487,420 | ||
| 2007 | The Penrose Collection | €705,900 | €5,273,320 |
| Illustrations for Hans Christian Anderson’s ‘Fairy Tales’ by Harry Clarke | €322,356.36 | ||
| A painting entitled “On the Bridge at Grez” by Sir John Lavery | €1.6m | ||
| A painting entitled “Cape Siren” by Philip Taaffe | €219,851 | ||
| Collection of 25 art works | €2.050m | ||
| 2008 | A painting entitled “Il Trovatore” Lby Giorgio de Chirico | €500,000 | €4,692,207.36 |
| The Brian Friel Archive* | €450,000 | ||
| 2009* | Padraig Pearse letter * | €206,762.50 | €656762.50 |
| 2010 | 3 paintings by Hughie O’Donoghue | €190,000 | €152,000 |
| 2011 | The Seamus Heaney Archive | €1.75m | €1,400,000 |
| 2012 | The Memorabilia of Major John McBride and Mr. Séan McBride | €152,350 | €121,800 |
| 2013 | The Headfort Mirrors Collection | €375,000 | €300,000 |
| 2014 | 2 Installations by Willie Doherty | €160,000 | €128,000 |
| A painting entitled “Village Kermesse near Antwerp” by David Teniers | €2,000,000 | ||
| 2015 | The McDermott archive | €200,000 | €1,760,000 |
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