Tax-exempt artists feel the chill

ArtScape: It must have sent a chill through the heart of artists.

ArtScape: It must have sent a chill through the heart of artists.

The artists' tax- exemption scheme is under review, along with a raft of other tax incentives and exemptions. The artists' exemption is small fry compared with the other stuff, of course: in 2001 (the year for which the Department of Finance's background document has figures), 1,300 artists benefited from the exemption, at an estimated cost of €32 million. Obviously there are a few millionaire rock stars and novelists in there that skew the total; at the other end of the scale, there's the large number of artists who earn comparatively little.

The arguments may be strong, but they need repeating. Artists earn little enough already, and what they do earn is episodic, so the tax relief enables them to spread these earnings over the years. Artists add enormously to our reputation internationally, and the highest earners do most to promote Ireland's image to a worldwide audience. They also have a significant impact on employment and other economic activity.

These are among the points that the Arts Council will be making to the Department of Finance and the Revenue. The council commissioned research from PricewaterhouseCooper that will inform the submission it is putting together for the March 31st deadline, Arts Council director Mary Cloake said this week.

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The research is three-pronged. First, statistical information on the level and degree of usage of the exemption is being gathered, taking into account that many - including high earners - who claim exemption on artistic work also pay tax on other work. For example, royalties are exempt but performance work isn't.

Second, a profile of beneficiaries will be put together - who has benefited from the scheme and in what art forms; what is their average income, and so on.

Finally, a sample of 10 high-earners who have benefited will be analysed, with an assessment of what they would do if the exemption was capped.

The interesting thing is that this research hasn't been done before, or if the information is there, it hasn't been collated. The council is looking at the case for retention of the exemption as it stands, and will decide on the view its submission will take when it gets the research results, said Cloake. The hypothesis is that high-earners' tax exemptions are effectively compensated for by the tax they pay on other - non-exempt - earnings.

The case for the majority of artists, who have low incomes and for whom the exemption is essential, is clear. The last research on this, in 1998, indicated that the average artist's earnings were less than £12,000 (€15,237) a year. A high proportion of Aosdána members earn under the threshold and qualify for the Cnuas. So there is a certain amount of information already about ordinary decent artists, as it were. But the council has little contact with the high-earners, and wants to find out more about the implications of changes to the scheme.

Synge in the summer

The entire DruidSynge cycle, comprising all seven productions and involving a company of more than 50 people, including 30 actors, plus designers, technical and support staff, will premiere at this year's Galway Arts Festival in July, the last to be programmed by Rose Parkinson before the next artistic director, Paul Fahy, takes over. Following that, Druid will be off to Scotland, where the cycle will be one of the key events at this year's Edinburgh International Festival (EIF). EIF director Brian McMaster announced the programme for the festival this week (on St Patrick's Day, oddly enough) and it includes the entire Synge cycle at the King's Theatre from Saturday, August 27th, to Saturday, September 3rd, with three opportunities to see a complete cycle of all the plays in one day.

Director Garry Hynes, who has had this project in the pipeline for many years, says that it is "fitting that this landmark tribute to one of Ireland's greatest playwrights is featured in the programme of one of the world's greatest events. We are really looking forward to August in Edinburgh".

McMaster's programme for this year's EIF, which runs from August 14th to September 4th, includes six productions created for the festival, three of them world premieres, and collaborations with major companies and artists. Three of the plays commissioned by EIF are by Scottish writers: Blackbird (directed by Peter Stein) by David Harrower, Prayer Room by Shan Khan and Three Thousand Troubled Threads by Chiew Siah Tei.

Two theatre directors will be directing new opera productions: Anthony Neilson will do John Adams's opera, The Death of Klinghoffer, and Olivier Py will take on Benjamin Britten's Curlew River. To coincide with the Britten production, Sumidagawa, the play that inspired Curlew River, will be performed by the Association of Japanese Noh Theatre.

Nuts CocoNuts, directed by Jordi Milán, is a new English-language version of an original show by Milán's company, La Cubana, which played to more than one million people in Spain and South America.

Collaborations include Christopher Wheeldon's acclaimed new production of Swan Lake (Pennsylvania Ballet and the Tchaikovsky Symphony Orchestra of Moscow Radio); the teaming of Dutch National Ballet with the Royal Scottish National Orchestra; and Scottish Ballet working with the Scottish Chamber Orchestra, conducted by Kwamé Ryan.

Earthquake in miniature

Lindy-hoppers and breakdancers from Amsterdam, Latin-American champions from Lurgan, tiny ballet dancers from Belfast, and an "eagle dance" from a Native American reservation - all were assembled at Belfast's Waterfront Hall in a miniature version of the North's fourth Earthquake Festival of International Dance, writes Jane Coyle.

Dance Northern Ireland director Vicki Maguire, the driving force behind this hugely successful event, said: "This year's festival is twice the size of last year's and will be based at at the Waterfront Hall, the place where it all started. The performances have been chosen not only for their quality but also for their accessibility and style."

Fitting the bill is a stunning line-up of diverse cultures, classical and contemporary, urban and traditional, South American, Spanish, Indian and African. An undoubted highlight will be the first visit to Ireland of First Nations Dance Company, which, since it was established in 1992, has become one of the most successful self-owned Native American companies in the world.

The legendary Nederlands Dans Theater (NDT2) will present a gala evening, performing a trio of new pieces with its customary blend of youthful brio and good looks. And, capitalising on the current craze for ballroom, Ballet Lorent will invite audiences to The Ball, the opening event where the audience will be invited to take to the floor.

The Earthquake Festival runs from April 6th to 24th. Programme details from Dance Northern Ireland (048-90423252; www.danceni.com).

What Have the Brits Ever Done for Us? is the sparky title of the next Leviathan political cabaret, next Wednesday. (It's in partnership with the British Council, so that's all right then.) David McWilliams will host a panel which includes Dubliner editor Trevor White, the Ulster Unionist Party's Steven King, the Sunday Independent's Eoghan Harris, Newstalk 106's Damien Kiberd, and Progressive Democrat TD Fiona O'Malley. Comedy will be supplied by the London-based Tyrone writer and stand-up, Owen O'Neill, and there will be music from peerless rebel balladeer Ding Dong Denny O'Reilly. Leviathan will also screen the premiere of a cartoon commissioned from the satirical website, www.langerland.com. The British Council connection is its Britain and Ireland: Lives Entwined season (www.britainandireland.org). The cabaret is at 8.30pm on March 23rd, at Crawdaddy, Harcourt Street, Dublin 2. Tickets (€20 plus fees) from www.ticketmaster.

Conor O'Doherty, organiser of the first Guitar Craft event in Ireland, is hoping to attract participants - particularly female musicians - from the Republic. The Standard Tuning Workshop will be at the Verbal Arts Centre in Derry on Saturday, April 23rd. This one-day event, directed by Luciano Pietrafesa of Argentina, guitarist with The League Of Crafty Guitarists, will cover the skills required to attend a level-one Guitar Craft course with Robert Fripp. It's open to anyone and no experience is required. Details from www.verbalartscentre.co.uk, www.guitarcraft.com or Conor O'Doherty at 048-71372827.