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Posts tagged ‘Sport and Tourism’

Re: Re: Article on Irish Banks and Derivative Exposure


Reply |martincullen@dast.gov.ie to me

show details 10:22 AM (32 minutes ago)

On behalf of the Minister for Arts, Sport and Tourism, Martin Cullen TD, we

acknowledge receipt of email below.

Your comments have been duly noted and forwarded to the relevant section

for consideration.

A further response will issue where appropriate.

Minister’s Office

Department of Arts, Sport and Tourism

Kildare Street

Dublin 2

Ph: (01) 6313800

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 “

Wicklow TD’s Dail comments 17.06.2009 BT

Department of Arts, Sport and Tourism

Sports Capital Programme

Billy Timmins
(Wicklow, Fine Gael)

Question 128: To ask the Minister for Arts, Sport and Tourism the position in relation to the lottery funding grant for an organisation (details supplied); if this will be awarded as a matter of urgency; and if he will make a statement on the matter

Martin Cullen
(Minister, Department of Arts, Sport and Tourism; Waterford, Fianna Fail)

Satisfactory legal documentation in respect of the grants in question was received today by my Department and will be processed in the normal manner. The club in question was provisionally allocated €100,000 in total under the Sports Capital Programme in 2006 and 2007 towards dressing room and gymnasium development. The guidelines, terms and conditions for the programme specify that the Department will pay grants in stages as an approved project proceeds by reimbursing the applicant’s costs when they submit original, paid, valid invoices or certificates of payment. The Department typically pays 70% of the value of the valid paid invoices submitted. In addition, the Department reserves 5% of the grant pending confirmation from a consultant or architect that the facility has been satisfactorily completed in all respects and that the defects liability period has expired.

In the case of the club in question, the Department will shortly authorise the payment of €95,000 on foot of the valid, paid invoices received to date. The draw down of the balance of the funding is subject to the retention arrangements already outlined. My Department will write to the grantee in question shortly confirming the initial payment and outlining the steps necessary to draw down the balance of the allocation.

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