Peadar Tóibín (Meath West, Sinn Fein)
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135. To ask the Minister for Finance the amount of income earned by foreign resident music artists here in each of the past five years; and the amount of tax paid on this income for each of those years. [26279/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that although foreign resident music artists have a liability to Irish tax on income arising from the exercise of their profession in the State, it is not possible to quantify the amount of income earned by foreign resident music artists here. The reason lies in the incidental number of days the individuals are present in the Republic of Ireland, which creates numerous practical difficulties associated with gathering data. For example, the vast majority of non-resident entertainers do not file an Irish tax return as they are not obliged to do so on an annual basis, unlike Irish tax residents.

However, I can advise that in general where a concert takes place in Ireland, the artist’s performance fee is also subject to Irish VAT. Where an international performer is engaged by a promoter, it is the responsibility of the promoter to account for the VAT due on the performance fee. This means that where the promoter is established in Ireland, the promoter is required to account for Irish VAT on the performance fee. In circumstances where the artist and promoter are both established outside the State, the promoter is required to account for VAT on the performance fee where she/he is established.

Where a premises provider allows a promoter who is not established in the State to hold a concert on their premises, the provider must report details of the event to Revenue. Failure to do so can make the premises provider jointly liable for any VAT arising. This is a safeguard provision to ensure the correct VAT is collected and paid in relation to any merchandise sold at the concert venue.