Revenue to reveal names of artists on tax exemption
Revenue inspectors wrote to beneficiaries of the controversial artists’ tax exemption scheme in recent weeks warning them that their names were about to be made public for the first time under Freedom of Information legislation and asking them if they had any objections.
They are now waiting for final clearance from all concerned before releasing the names and the nature of their exempted work, but they hope to be ready to publish a comprehensive list by the end of this week.
A revenue spokesman said the reason the artists were consulted first was that, prior to a rule change in 2002, people who claimed the exemption were not informed that their names might be made public and so had a right to expect their tax affairs would be private.
“It was a courtesy as much as anything. We don’t think they would have any real grounds for insisting their names be kept out of the list. The Information Commissioner has already made her views known on the issue,” the spokesman said.
Names of people who benefited from the scheme since 2002 are publicly available but the decision to release details of earlier beneficiaries was made following a request under the Freedom of Information Act for the names of people who claimed exemption specifically for writing non-fiction books between 1998 and 2001.
Revenue declined to release those details before a ruling from the Information Commissioner, Ombudsman Emily O’Reilly.
When a more recent request was made by a newspaper for the names of all artists who claimed the exemption between 1998 and 2002, Revenue decided a precedent for publication had been set and began notifying the artists that they were about to be unveiled.
Some of the most interesting details will be omitted from the lists, however, for while it is known that the scheme grants about €50 million worth of exemptions each year, Revenue do not have to disclose how much it is worth to each individual artist.
The position of some of the biggest names in the entertainment industry, such as Bono and the other members of U2, may also never be known as disclosure only applies as far back as the introduction of the Freedom of Information Act in 1998.
The artists’ exemption was introduced by Charles Haughey in 1967 to help support struggling artists across a wide range of disciplines, from painters to writers on history, but it has been criticised for letting millionaire entertainers earn unlimited income from royalties without paying a cent in taxes.
The scheme also came in for criticism when it emerged that writer and historian, Conor Cruise O’Brien, had been wrongly allowed claim exemption on his journalism for years when only his books should have been eligible.
Revenue and the Department of Finance are to consider whether to set a cap on exempt income, or whether to continue the scheme at all, as part of a review of all tax reliefs, exemptions and allowances this year.
The public have been asked to submit their views before March 31. The Arts Council, which is preparing a submission, is to call for the retention of the exemption.
“The council considers it one of the most enlightened pieces of legislation ever introduced for the arts by any country,” said communications officer Michelle Hoctor.
“For a lot of individual artists, the scheme means an enormous amount. It’s the only way they can survive,” she said.
