Artists Exemption Scheme 

Income earned by writers, composers, visual artists and sculptors from the publication, production or sale of their works is exempt from income tax in Ireland in certain circumstances. These provisions referred to as the Artists Exemption Scheme are governed by Section 195, Taxes Consolidation Act, 1997.

With effect from 1 January 2015 eligibility for the scheme has been extended to individuals who are resident or ordinarily resident and domiciled in one or more EU Member States or in another European Economic Area (EEA) State, and not resident elsewhere. 

In addition, the maximum relief available under the scheme for 2015 and subsequent years has been increased from €40,000 to €50,000 per annum.

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;
  2. a play;
  3. a musical composition;
  4. a painting or other like picture;
  5. a sculpture 

 

 

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