Section 195 Taxes Consolidation Act 1997 empowers the Revenue Commissioners to make a determination that certain artistic works are original and creative works generally recognised as having cultural or artistic merit.
The first €40,000 per annum of profits or gains earned by writers, composers, visual artists and sculptors from the sale of their work is exempt from income tax in Ireland in certain circumstances.
The €40,000 limit was introduced in the tax year 2011.
So do posters think that it is still a valid relief to offer to the struggling artists of Ireland, for their original and creative works?
Some of those who have availed of it are listed below, but bear two things in mind here:
1. The Exemption is for Original and Creative works!
2. This is just a selection from the "Book or other writings" category, Music, Sculpture, Plays etc are not included.
Ahern Bertie Bertie Ahern The Autobiography Ahern Cecelia Ps I Love You Bird Charlie This Is Charlie Bird Bradley Martin The Archives of the IRFU Casey Ronan Joe Dolan: The Authorised Biography Corry Eoghan An Illustrated History Of The GAA Coughlan Mary Bloody Mary, My Story Darcy Fergus A. Remembering The War Dead: British Commonwealth And International War Graves In Ireland Since 1914 Egleston Niall Book - "Egleston Bros Photography 1904-2004 A History In Limerick" Fanning Dave The Thing is... Gilmore Tom Larry Cunningham A Showband Legend Hearne John Would The Real Gerry Ryan Please Stand Up? Higgins Tom A history of tennis in Ireland Vols 1-3 Hook George George Hook-time Added On Kelly Very Rev. Declan Meadow Of The Miracle, A History Of The Diocese Of Clonfert Leahy Deirdre Scriptwriting For Rte's "Fair City" Series Monin Lydia Around New Zealand With 80 Authors Mullooly Ciaran Death On Holy Thursday, The Shooting Of John Carthy In Abberylara O Gara Ronan Ronan O'gara My Autobiography Quinn Ruairi Straight Left-a Journey In Politics Rock Richard Always Me, Dickie Rock
So there ye go, some fine creative titles there. Full list at:
Artists Exemption - Section 195 Taxes Consolidation Act, 1997