ENID REID WHYTE,
Sir, - Fergal O'Hannracháin raises some interesting points in his letter, (July 13th), regarding tax-free status for Irish artists but it is important to note that there are limits imposed on that status.
Only artists heretofore determined to be "creative" artists e.g. writers, composers and visual artists may apply for tax exemption. That exemption is not always granted. Equally, exemption from tax only applies to income derived from the artwork for which the artist is exempted. Any of the artist's other earnings are taxable.
Actors, dancers, directors, musicians and any artists heretofore deemed to be "interpretive" are not eligible for tax exemption for their artwork.
It is also worthwhile mentioning that while a handful of artists may earn reasonable or even large sums that are tax-exempt, the earnings of the majority from works of art fall far short of an annual living wage.
A theatre artist in Ireland, whether "creative" or "interpretive", would be seen to be doing very well by his/her peers if their annual income in theatre amounted to €15,000 per annum. This figure may be even lower in other art forms. They have enormous difficulties achieving simple goals of living such as mortgages, car ownership and insurance. Conversely, Irish arts are of major interest internationally and an important part of the attraction and economy of this island.
The anomalous relationship of artists' contributions to Irish society and their standards of living need further examination and debate. - Yours, etc.,
ENID REID WHYTE, (Drama Advisor to the Arts Council) Dublin 3