Broadcasters, sports stars and other household names have been granted a tax break under a scheme established to aid writers and artists.
Revenue has released its latest Artists’ Exemption list, which gives a tax break to those who have produced “original and creative works generally recognised as having cultural or artistic merit”.
Those granted the determination pay no income tax on earnings of up to a maximum of €50,000 per annum from the works listed.
host Ryan Tubridy appears on the list for his children’s book , having also appeared on the 2017 list for .
RTÉ News’ Catriona Perry is on the list for her book
, while her colleague David McCullagh for the second volume of his Éamon de Valera biography.Today FM’s Matt Cooper received an exemption for his book
.Other high-profile names to benefit from the Artists Exemption awarded by Revenue include RTÉ sports broadcaster Des Cahill, Senator Lynn Ruane, and boxer Andy Lee, who all received a tax break on earnings from their respective memoirs.
The exemption covers books, plays, musical compositions, and artworks.
It is granted to hundreds of individuals annually.
Other noteworthy authors and works to receive the tax break include Sally Rooney for her acclaimed novel
, and the editors of history tome .Tracey Lynch, the sister of murdered Irishman Jason Corbett, is on the list for her book on the murder trial that saw her sister-in-law Molly Martens convicted of Jason’s murder.
Artists exemptions were also awarded to those who wrote plays and television scripts, including writers behind shows such as
, , and .Musicians across pop, rock, trad, and other genres also received the tax break.
A 2015 review of the scheme by the Department of Finance stated that the original intention of the artists exemption “has been undermined since the exemption has been availed of by works such as biographers of celebrities, politicians and sports persons”.
A further argument in favour of abolishing the scheme is that it is being availed of not just by low income/struggling artists, but by those who have income other than that returned under the artists’ scheme,” the report found.
However despite noting the “public criticism” and “negative comment” arising from the awarding of the exemption to biographies, the review authors ultimately recommended no changes to the guidelines.