Income you earn from the sale of your artistic works may be exempt from Irish Income Tax (IT) in certain circumstances.
A work must be determined by the Revenue Commissioners to be a work which is both original and creative and a work which has, or is generally recognised as having, either cultural or artistic merit.
Revenue can make determinations in respect of artistic works in the following categories:
- books or other forms of writing
- musical compositions
- paintings or other similar pictures
Subject to qualifying conditions
Any queries on the above give me a call on 091 763817 or email me at firstname.lastname@example.org