Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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170. To ask the Minister for Finance the number of applications for the artists' tax exemption scheme that have been rejected since 2011 by year; and the reason for their rejection. [9837/17]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by Revenue that section 195 of the Taxes Consolidation Act 1997 (TCA 1997) empowers Revenue to make a determination that certain artistic works are original and creative works generally recognised as having cultural or artistic merit. Where a determination is not made in effect the application is rejected. There is a right of appeal to an independent appeal body where the Revenue declines to issue a determination.

The scheme provides that Revenue 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.

Where a determination is made by Revenue in respect of a work, income arising from that work, up to a maximum of €50,000 per annum, is exempt from income tax.

In accordance with the provisions of section 195 TCA 1997, the Arts Council and the then Minister for Arts, Heritage and the Gaeltacht drew up guidelines for determining whether a work within the specified categories is an original and creative work and whether it has, or is generally recognised as having cultural or artistic merit.

Revenue has provided the following statistics regarding the Artists' Exemption Scheme for the period 2011 to 2016.

I am further advised by Revenue that each application is decided on its own merits in accordance with the provisions of section 195 and the guidelines drawn up by the Arts Council and the Minister for Arts, Heritage and the Gaeltacht. Where a determination is not granted it is because the work does not come within the terms of the legislation and/or the guidelines.