77 Deputy Willie Penrose asked the Minister for Arts, Sport and Tourism the role his Department plays in the artists’ tax exemption scheme; and if he will make a statement on the matter. [7886/10]

Under sub-section 12 of Section 195 of the Taxes Consolidation Act, 1997, there is provision for guidelines to be drawn up by the Minister for Arts, Sport and Tourism and the Arts Council, with the consent of the Minister for Finance, which determine if the work is an original and creative work and whether it has, or is generally recognised as having, cultural or artistic merit.

Section 195 of the 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. This Section provides an exemption from tax for the profits or gains arising to a person from the publication, production or sale of an original and creative work which has artistic or cultural merit in any of the five following categories set out in the legislation:

(1) a book or other writing;

(2) a play;

(3) a musical composition;

(4) a painting or other like picture;

(5) a sculpture.

The Revenue Commissioners may consult with a person or body of persons which may be of assistance to them in reaching decisions in relation to the granting of such an exemption. The Arts Council is an example of such a body.

While the drawing up of guidelines is the responsibility of my Department and the Arts Council, the Revenue Commissioners are the users of the guidelines.