Thursday July 9, 2020

Noonan set to tighten rules on artists' exemption

The Minister for Finance, Michael Noonan, is expected to tighten residency rules and qualifying criteria for artists' tax exemption and Section 481 film projects. However, the current rate of ta

4th December, 2011
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Mia Wasikowska and Glenn Close in the film Albert Nobbs, which was shot in Dublin

The Minister for Finance, Michael Noonan, is expected to tighten residency rules and qualifying criteria for artists' tax exemption and Section 481 film projects.

However, the current rate of tax relief under the two schemes is likely to remain unchanged.

The government received submissions on the artists' exemption which requested a lifting of the income cap of €40,000, but this is unlikely, given the current economic climate.

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