Written answers
Tuesday, 13 May 2025
Department of Finance
Tax Exemptions
John Paul O'Shea (Cork North-West, Fine Gael)
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462. To ask the Minister for Finance the number of artists and artists’ works approved by the Office of the Revenue Commissioner for artists’ exemption; if he will provide the total value of these exemptions per annum, including a breakdown of the number of artists availing of exemptions valued at 0 to €10,000; €10,001 to €20,000; €20,001 to €30,000; €30,001 to €40,000 and €40,001 to €50,000, in tabular form; and if he will make a statement on the matter. [23463/25]
Paschal Donohoe (Dublin Central, Fine Gael)
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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.
In accordance with the provisions of section 195, the Arts Council and the Minister for Arts, Heritage and the Gaeltacht have drawn 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.
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
The table below provides a breakdown of the number of artists availing of the exemption in relation to the most recent three years for which data are available.
| Income Range | 2020 | 2021 | 2022 |
|---|---|---|---|
| €0 - €10,000 | 2,181 | 2,199 | 2,284 |
| €10,001 - €20,000 | 549 | 621 | 640 |
| €20,001 - €30,000 | 252 | 351 | 332 |
| €30,001 - €40,000 | 133 | 210 | 175 |
| €40,001 - €50,000 | 353 | 401 | 391 |
| €50,001 - €100,000 | 15 | 15 | 20 |
| Total | 3,483 | 3,797 | 3,842 |
I am advised by Revenue that it is not possible to state the number of works that these amounts relate to as a determination generally covers both the original work submitted as well as any future work in the same category provided that the future work comes within the guidelines. Revenue further advised that it does not hold these records as there is no requirement to submit future works covered by a determination to Revenue.
A list of all individuals who receive a favourable determination under section 195 is published on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/other-datasets/artists-exemption/index.aspx.
Finally, Revenue also publishes the cost of tax expenditure for Artists’ Exemption on its website at: www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/costs-tax-expenditures.pdf.
John Paul O'Shea (Cork North-West, Fine Gael)
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463. To ask the Minister for Finance if he will consider the introduction of a scheme similar to the artists’ exemption scheme for sporting activities such as coaching, refereeing, summer camps, high-performance training and other such activity that enriches sporting life in Ireland; if he understands the current bureaucratic difficulties being faced within the sports sector by clubs and governing bodies due to recent changes by the Office of the Revenue Commissioners regarding the treatment of minor transactions for aforementioned activities; and if he will make a statement on the matter. [23464/25]
Paschal Donohoe (Dublin Central, Fine Gael)
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In line with best practice and as with all such proposals for the introduction of new tax measures or the amendment of existing tax reliefs through the tax system, proposals must be assessed in accordance with the Department of Finance’s Tax Expenditure Guidelines. These make clear the importance that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.
Furthermore, and the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to available resources and the sound management of the public finances.
However, I have no plans, at present, to introduce a scheme along the lines proposed by the Deputy.
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