Michael Collins (Cork South West, Independent)
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226. To ask the Minister for Finance if the definitions of art relating to the artists exemption scheme will be reviewed (details supplied); and if he will make a statement on the matter. [45015/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 195 of the Taxes Consolidation Act 1997 provides for the exemption of certain earnings of writers, composers and artists and allows the Revenue Commissioners to 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.

Guidelines were drawn up by the Arts Council and the then Minister for Arts, Heritage and the Gaeltacht, for determining whether a work which falls within the scope of the activities listed in the section is an original and creative work and whether it has, or is generally recognised as having, cultural or artistic merit and consequentially can qualify for the exemption. The exemption does not extend to income arising from other endeavours, including: 

- royalties paid or associated with the performance of music whether by the composer or another artist;

- performance royalties paid or associated from the sale of CDs etc. (song writing royalties areexempt);

- receipts from live performances;

- arrangements, adaptations or versions of musical compositions which is not of such significance as to  amount to an original composition;

- any writing visual or musical work created for advertising or publicity purposes;

- a book which is primarily used either by students in a course of study or by a person in a trade, business, profession, vocation or branch of learning as an aide to that  trade, business, profession vocation or branch of learning;

- Any work of journalism published in a newspaper, journal, magazine or on the internet.

However, the difficulties faced by certain artists and sections of the arts community arising from the Covid-19 crisis are acknowledged. With this in mind, the Government made additional allocations for the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media in Budget 2021. This was aimed, in part, at facilitating measures to address the significant impacts of the pandemic on the arts and culture sector, including, I understand:

- An additional €50m support for live entertainment.

- Funding for the Arts Council of €130m.

- A €9m increase in funding for Screen Ireland from its initial 2020 allocation to over €30m.

- €8m to provide for the transfer of the National Symphony Orchestra to the National Concert Hall.

Taken together, these measures represents a specific and comprehensive response tailored to the needs of the arts sector.

In the circumstances, I have no plans at present to review the artistic criteria that apply to the artists' tax exemption.