Peadar Tóibín (Meath West, Sinn Fein)
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226. To ask the Minister for Finance the names of each donor who received tax relief for donations of heritage items under section 176 of the Finance Act of 1995 and section 1003 of the Taxes Consolidation Act 1997 in each of the years 1995 to 2015. [26889/17]

Peadar Tóibín (Meath West, Sinn Fein)
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229. To ask the Minister for Finance the schemes offered by his Department that allow for benefits to persons, organisations or companies in the form of a tax break or direct grant to support items of arts, heritage, cultural or regional importance; the amount of money which has been granted or allowed to these schemes in each of the past five years; and the persons, organisations or companies involved. [26918/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 226 and 229 together.

My Department does not provide direct grants to support items of arts, heritage, cultural or regional importance. In relation to tax expenditures, the following measures are in place:

1. Section 195 of the Taxes Consolidation Act 1997 covers the exemption of certain earnings of writers, composers and artists (commonly known as the artists’ exemption). This scheme provides for an exemption of up to €50,000 per annum from the income earned by an individual from their artistic works, where it has been determined by Revenue that the works are original and creative and are generally recognised as having cultural or artistic merit.

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

- a book or other writing

- a play

- a musical composition

- a painting or other like picture

- a sculpture

2. Section 482 of the Taxes Consolidation Act 1997 was introduced for the purpose of assisting the preservation of our built heritage, by giving tax relief to the owners or occupiers of significant buildings or gardens on the expenditure incurred by them on the repair, maintenance and restoration of those properties.

This scheme applies to an approved building, an approved garden existing independently, or an approved object contained within the house or garden, to which reasonable access is afforded to the public or where the building is a guest house approved by Fáilte Ireland.

A building or garden must receive a determination from the Minister for Arts, Heritage, Regional, Rural and Gaeltacht Affairs to the effect that it is a building or garden which is intrinsically of significant horticultural, scientific, historical, architectural or aesthetic interest, before it can qualify for tax relief.

3. Section 1003 of the Taxes Consolidation Act 1997 (previously section 176 of the Finance Act of 1995) provides for the payment of tax by means of donation of heritage items. The scheme provides that where a heritage item is donated to an approved body that a tax credit equivalent to 80% of the market value of the item is available to the donor to be set against any arrears of tax from prior years, any current liabilities, with the remaining balance being available to set against any future liabilities.

For the purpose of Section 1003, heritage item means any kind of cultural item including -

- any archaeological item, archive, book, estate record, manuscript and painting, and

- any collection of cultural items and any collection of such items in their setting,

which is -

- an outstanding example of the type of item involved, pre-eminent in its class, whose export from the State would diminish the accumulated heritage of Ireland or whose import would enhance the accumulated heritage of Ireland, and

- suitable for acquisition by an approved body.

Donations may be made to the following approved bodies

- The National Archives

- The National Gallery of Ireland

- The National Library of Ireland

- The National Museum of Ireland

- The Crawford Art Gallery Cork Ltd

- The Irish Museum of Modern Art

- Any other body owned or funded by the State or by any public or local authority as may be approved, with the consent of the Minister for Finance, by the Minister for Arts, Heritage, Regional, Rural and Gaeltacht Affairs.

A detailed list of all heritage donations made since 1995 to date is available at .

The Annual Reports of the Revenue Commissioners also show the items donated in each year and are available at: .

4. Section 1003A provides for the payment of tax by means of donation of heritage property to the Irish Heritage Trust or the Commissioners of Public Works. The scheme provides that where an approved heritage property is donated that a tax credit equivalent to 50% of the market value of the item is available to the donor to be set against any arrears of tax from prior years, any current liabilities, with the remaining balance being available to set against any future liabilities.

There has only been one donation made under this scheme in recent years. In 2015, Annes Grove Demesne, valued at €1,750,000 was donated to the Commissioners of Public Works.

Revenue has provided the following statistics in relation to the schemes. No statistics are available, as yet, in relation to the cost of the property donation made under section 1003A.

I am further informed by Revenue that for reasons of taxpayer confidentiality they cannot provide information on the persons, organisations or companies who have availed of relief under these schemes.