Dáil Éireann Debate, Thursday - 26 February 2026
296. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if his Department has considered the inclusion of music producers as a new category who would benefit from the artists tax exemption scheme, particularly given that music producers can apply for the basic income for the arts scheme; and if he will make a statement on the matter. [15995/26]
Amharc ar fhreagraSection 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 / An Chomhairle Ealaíon and the then Minister for Arts, Culture and 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
Where a determination is made by Revenue in respect of a work, profits or gains arising from that work, up to a maximum of €50,000 per annum, are exempt from income tax.
There are no current plans to make any changes to the Arts Exemption.
The Deputy refers to the Basic Income for the Arts Scheme which is a separate scheme under the policy remit of my colleague the Minister for Culture, Communications and Sport.
