Questions asked in the Dáil by Ciarán -  Finance

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22 March 2005

Finance

Tax relief for creative artists

Ciarán Cuffe asked the Minister for Finance the number of claimants by non Irish nationals of the tax relief afforded to creative artists in each of the income range bands given in the reply to a parliamentary question on 23 November 2004.

Minister For Finance: I am informed by the Revenue Commissioners that applicants seeking the exemption of certain earnings of writers, composers and artists prior to 6 September 2004 were not requested to declare their nationality. A newly designed claim form containing a question on nationality must be completed by all applicants who seek the exemption on or after 6 September 2004.

As the information provided in the reply given on 23 November 2004 to Parliamentary Question 30205/04 pre-dates 6 September 2004, there is no basis on which to provide the figures requested by the Deputy.