Bertie Ahern’s book cannot be considered art under Artists’ Tax Exemption - Mitchell
18 months since Minister promised new guidelines on Artists’ Tax Exemption but none delivered
Bertie Ahern’s book can in no way, shape or form be considered as having ‘cultural merit’ according to the criteria set down by the Revenue Commissioners and he should not receive the Artists’ Tax Exemption according to Fine Gael Arts Spokesperson, Olivia Mitchell TD.
Deputy Mitchell pressed the Arts Minister on the issue during Ministerial questions this afternoon (Wednesday) outlining exactly what the Revenue Commissioners considers as having ‘cultural merit’.
“By no stretch of the imagination can Bertie Ahern’s book be considered as having ‘cultural merit’ and be eligible for the Artists’ Tax Exemption.
“The Revenue Commissioners states that, for an artist to qualify for the Artists’ Tax Exemption, his work must have cultural or artistic merit with the definition being:
‘A work has cultural merit if its contemplation enhances the quality of individual or social life by virtue of that work's intellectual, spiritual or aesthetic form and content.
A work has artistic merit when its combined form and content enhances or intensifies the aesthetic apprehension of those who experience or contemplate it’. (see note at end).
“Outside of Bertie Ahern and his publishers, I have yet to hear of a person who thinks his book ‘enhances the quality of individual or social life’ or ‘intensifies the aesthetic apprehension of those who experience or contemplate it.’ He is a very, very wealthy man and should know himself that he should be paying tax.
“The purpose of the Artists’ Tax Exemption is to aid emerging and struggling artists. The fact Bertie Ahern receives it undermines those artists who deserve to benefit.
“New guidelines are needed on the Artists’ Tax Exemption but it has been 18 months since Minister Martin Cullen promised that this would happen. This is just not good enough.”