Finance Act, 1994

Amendment of section 2 (exemption of certain earnings of writers, composers and artists) of Finance Act, 1969.

14.—(1) In this section “ section 2 ” means section 2 of the Finance Act, 1969 .

(2) (a) An Comhairle Ealaíon and the Minister for Arts, Culture and the Gaeltacht shall, with the consent of the Minister for Finance, draw up guidelines for determining, for the purposes of section 2, whether a work falling into a category specified in subsection (1) of that section is an original and creative work and whether it has, or is generally recognised as having, cultural or artistic merit.

(b) Without prejudice to the generality of paragraph (a), a guideline under that paragraph may—

(i) consist of a specification of types or kinds of works that are not original and creative or that have not, or are not generally recognised as having, cultural or artistic merit, including a specification of works that are published, produced or sold for a specified purpose, and

(ii) specify criteria by reference to which the questions whether works are original or creative and whether they have, or are generally recognised as having, cultural or artistic merit are to be determined.

(3) (a) Where a claim for a determination under subsection (2) of section 2 is or was made to the Revenue Commissioners on or after the 3rd day of May, 1994, the Revenue Commissioners shall not determine that the work concerned is original and creative or has, or is generally recognised as having, cultural or artistic merit unless it complies with the guidelines under subsection (2) for the time being in force.

(b) Paragraph (a) shall, with any necessary modifications, apply to—

(i) a determination by the Appeal Commissioners under subsection (5C) of section 2 on an appeal to them under that subsection in relation to such a claim as is mentioned in paragraph (a), and

(ii) a rehearing by a judge of the Circuit Court of such an appeal as is mentioned in subparagraph (i) and, to the extent necessary, to the determination by the High Court of any question of law arising on such an appeal or rehearing and specified in the statement of a case for the opinion of the High Court, by the Appeal Commissioners or, as the case may be, a judge of the Circuit Court.

(4) Where a determination has been or is made under clause (I) or (II) of subsection (2) (a) (ii) of section 2 in relation to a work or works of a person, subsection (3) (a) of that section shall not apply to a work of that person that is in the same category as the work or works aforesaid and is or was first published, produced or sold on or after the 3rd day of May, 1994, unless the work is one that complies with the guidelines under subsection (2) for the time being in force and would qualify to be determined by the Revenue Commissioners as an original or creative work and as having, or being generally recognised as having, cultural or artistic merit.

(5) On application to the Revenue Commissioners in that behalf by any person, the Revenue Commissioners shall supply the person free of charge with a copy of any guidelines under subsection (2) for the time being in force.