Visual Artists Ireland also produce an excellent set of guidelines for artists about business and tax in the form of The Manual: A Survival Guide for Visual Artists.
This includes sections on:
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REFERENCE:
Other resources
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Claimants for Artists’ Exemption must be resident or ordinarily resident and domiciled, in an EU Member State or in an EEA State, and not resident elsewhere.
Artists in Ireland can be exempt from income tax in certain circumstances relating to the nature of the artwork and the type of payment received
Links to the relevant pages for artists living and working in Ireland
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Artists' Exemption Information and Guidelines | Irish Tax & Customs
This explains how artists achieve exemption from income tax. These are the Artists Exemption Guidelines (PDF, 26KB) April 2016 |
Guidelines have been drawn up by the Arts Council and by the Minister for Culture, Heritage and the Gaeltacht. We use these to determine whether a work is original and creative, and whether it is generally recognised as having cultural or artistic merit. We also sometimes consult with other bodies such as The Arts Council in reaching decisions in relation to Artists’ Exemption. |
Section 195 Taxes Consolidation Act 1997 (TCA 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. |
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