In Ireland creators of works of ‘cultural or artistic merit’ are exempt from income tax in certain circumstances. The exemption applies to writers, composers, visual artists and sculptors. The exemption was introduced under the Taxes Consolidation Act, 1997. It was enacted in 1969.
According to the 1977 Act, artistic work under the following headings may qualify for exemption from income tax: (a) a book or other writing; (b) a play; (c) a musical composition; (d) a painting or other like picture; (e) a sculpture.
The artist must be resident in an EU or EEA state. Payments form government bodies such as the Arts Council and advance royalties are exempt from income tax.
Ireland enacted an exemption from income tax for creators of works of ‘cultural or artistic merit’ in the year 1969 On This Day.