Artists' Exemption

How to get a determination

In order to get a determination you must send Revenue:

  • an Artist 2 claim form
  • samples of your work (see below)
  • supporting documentation in the form of testimonials.

Any income you earned from a sale of your work in previous years is not exempt.

Provided they fall within the guidelines all future works, with the exception of non-fiction books, in the same category will be deemed to qualify.

To qualify for Artists’ Exemption you must be resident in an European Union (EU) or European Economic Area (EEA) State, or the United Kingdom.

Samples of work to be submitted

Depending on what category you are claiming for, the following items should be sent to us in support of your claim:

  • A book or other writing - full electronic version or one published copy of the book.
  • A play - a copy of the script along with a signed production contract.
  • A musical composition - links or a CD on which you are credited with the music or lyrics and any other relevant information.
  • A painting or other like picture - six good quality photographs of the work together with a brief CV of artistic career to date.
  • A sculpture - items as at painting above.

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