Dáil Éireann Debate, Thursday - 14 May 2026
249. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if he will consider amending the Taxes Consolidation Act to allow traditional heritage crafts such as thatching to qualify for an exemption similar to the artists’ exemption, in view of the critically low number of practising thatchers remaining in the State; and if he will make a statement on the matter. [36466/26]
View answerSection 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:
1. a book or other writing,
2. a play,
3. a musical composition,
4. a painting or other like picture,
5. 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.
In relation to tax relief for crafts persons more generally, and as the Deputy will appreciate, decisions regarding tax measures are normally made in the context of the annual Budget and Finance Bill process. Such decisions must have regard to the sound management of the public finances and the competing priorities.
