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Mural artist wins tax ruling

Artist retains exemption after Tax Appeals Commission ruling

The Tax Appeals Commission ruled the artist could retain his tax exemption. Photograph: Joe St Leger

Gordon Deegan
Fri Dec 29 2023 - 15:47

A mural artist has won his artist tax exemption battle with the Revenue Commissioners.

The unnamed artist artist successfully appealing against a November 2022 Revenue ruling that the artist’s mural work “primarily served a decorative function” and therefore could not come within the categories of works eligible for an artist’s tax exemption.

The artist lodged his appeal against the Revenue ruling with the Tax Appeals Commission (TAC) and Appeals Commissioner, Claire Millrine has upheld the artist’s appeal. The TAC generally does not publish the names of people making such appeals.

As a result, the artist’s mural work earnings will now be exempt from income tax.

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In her ruling, Ms Millrine stated that the documentary evidence submitted illustrates that the mural work “is original and creative and that it has cultural or artistic merit”.

Ms Millrine stated that the artist exemption legislation and guidelines set out a series of tests which must be satisfied by an appellant in order to avail of the exemption and Ms Millrine has determined that the mural work does satisfy the requisite tests.

As part of his appeal, the artist submitted a ‘Tax Exemption Appeal Portfolio’ which contained a number of examples of his work including a tiled mural.

Ms Millrine stated that “it is apparent that a number of the murals have historical themes and relate to the history of various counties in Ireland”.

The artist does have an artist’s tax exemption for his stained glass work first granted in 2015 and re-issued in November 2022.

He argued that the exclusion of the mural work “is wrongfully based on a determination that mural work is, of itself, to be considered decorative rather than on any examination of the nature of the particular works submitted, its creative quality of its cultural or artistic merit”.

He stated that he has been honing his craft in larger scale wall paintings over the last 10 years “and am now a a stage where as well as producing stained glass panels, my practice includes the creation of original and culturally engaged murals throughout the country”.

He further argued that “murals have become an integral part of the artistic landscape of the country over the last five years in particular”.

The artist pointed out that there are Irish mural artists who are selling fine artwork through Sotheby’s, collaborating with Hugh Lane Gallery and creating installations in the National Gallery of Ireland.

He asked “are these works to be considered decorative?” within the meaning of the guidelines.

Gordon Deegan

Gordon Deegan

Gordon Deegan is a contributor to The Irish Times

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