Revenue eBrief No. 220/22

22 December 2022

Tax treatment of payments received under the Basic Income for the Arts Pilot Scheme

The Basic Income for the Arts (BIA) pilot scheme was launched in April 2022. The scheme is administered by the Department of Tourism, Culture, Arts, Gaeltacht, Sports and Media and is open to eligible artists and creative arts workers. Individuals who qualify for the scheme receive a payment of €325 per week, payable monthly. This manual clarifies the tax treatment of such payments.