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Posts tagged ‘Revenue Commissioners’

Statements recently issued by Liz on the Headshops

Please find below statements recently issued by Liz on the Headshops –


Following her consultation involving local groups and individuals in Bray,

Labour TD Liz McManus has proposed a set of key recommendations in regard

to the Headshop in the town .

Deputy McManus said “Having organised a number of small group meetings, I

have received support for:

1)The Minister for Health & Children, Mary Harney, to act swiftly to

introduce the full range of regulations to tackle this scourge.

2) Bray Town Council under planning and bye-laws to work on an All-Party

basis to ensure the Headshop is closed down.

3) The owner of the premises to play his part in ensuring the speedy

closure of his shop.

“There is a need to involve all relevant authorities including the Fire

Safety Officer, the Revenue Commissioners, the Gardaí, and the Office of

Tobacco Control and I am liaising with Labour Cllr Tracy O’Brien who

attended a consultative meeting and offered her support.”

Artists Exemption for (Bertie Ahern)

Artists Exemption

Another whip around for Bertie Ahern!

What a con!

Income earned by writers, composers, visual artists and sculptors from the sale of their works is exempt from income tax in Ireland in certain circumstances.

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. Earnings derived from such works are exempt from income tax from the year in which the claim was made.

Guidelines have been drawn up by the Arts Council and the Minister for Arts, Sport and Tourism, with the consent of the Minister for Finance, for determining for the purposes of Section 195 whether a work is an original and creative work and whether it has, or is generally recognised as having, cultural or artistic merit. The Revenue Commissioners may consult with a person or body of persons, such as The Arts Council, which may be of assistance to them in reaching decisions in relation to Artists Exemption.

The scheme provides that the Revenue Commissioners can make determinations in respect of artistic works in the following categories only:

  1. a book or other writing; (Bertie Ahern Claim)
  2. a play;
  3. a musical composition;
  4. a painting or other like picture, and
  5. a sculpture.

Claimants for Artists Exemption must be resident, or ordinarily resident and domiciled, in the State and not resident elsewhere. The Revenue Commissioners are prepared to give advance opinions regarding a work of claimants resident abroad. If these claimants receive a favourable advance opinion, they will normally then be given a formal determination in respect of Artists Exemption on taking up residence in the State and meeting the other residence requirements.

I found this when looking around the Revenue site


Artists Exemption – Section 195 Taxes

Consolidation Act, 1997
Individuals who received a favourable determination during the period 01 April 2002 to 31 December 2009. The list is set out alphabetically in each of the five categories. It should be noted that this list is updated on a quarterly basis.



Individuals who received a favourable determination 


Type / Title  



Looks like Ahern has again successfully coned the Taxpayers of this country

Why anybody would buy this book, there must be a lot of empty pages in it as this is the same guy that claimed before a tribunal he couldn’t remember anything!

He remains  in the words of his Boss ,“most devious of them all “

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