A mural artist whose mural artwork has been unveiled in ceremonies by lord mayors here has won his artist tax exemption battle with Revenue.
This follows the un-named artist successfully appealing against a November 2022 Revenue ruling that the artist's mural work "primarily served a decorative function" and therefore could not come within the categories of works eligible for an artist's tax exemption.
The artist lodged his appeal against Revenue ruling with the Tax Appeals Commission (TAC) and Appeals Commissioner Claire Millrine has upheld the appeal.
As a result, the artist's mural work earnings will now be exempt from income tax.
In her ruling, Ms Millrine stated that the documentary evidence submitted illustrates that the mural work "is original and creative and that it has cultural or artistic merit".
Ms Millrine stated that she was satisfied that the mural work is "a unique work of creative quality brought into existence by the exercise of its creator's imagination" as laid down in the guidelines concerning qualifying for the artists' tax exemption.
She said the artist exemption legislation and guidelines set out a series of tests which must be satisfied by an appellant in order to avail of the exemption and Ms Millrine has determined that the mural work does satisfy the requisite tests.
As part of his appeal, the artist submitted a "Tax Exemption Appeal Portfolio" which contained a number of examples of his work, including a tiled mural.
Ms Millrine stated that "it is apparent that a number of the murals have historical themes and relate to the history of various counties in Ireland".
Advancing his case, the artist stated that "…my murals hold both cultural and artistic merit. Many highlight people and times of historical significance across the city of… and further afield".
He further contended that the murals have helped people to further understand their culture and heritage.
The artist does have an artist's tax exemption for his stained glass work first granted in 2015 and re-issued in November 2022.
He argued that the exclusion of the mural work "is wrongfully based on a determination that mural work is, of itself, to be considered decorative rather than on any examination of the nature of the particular works submitted, its creative quality of its cultural or artistic merit".
He stated that he has been honing his craft in larger scale wall paintings over the last 10 years "and am now a a stage where as well as producing stained glass panels, my practice includes the creation of original and culturally engaged murals throughout the country".
He said that "the freedom to move through a variety of mediums is vital to the growth and development of my work as an artist".
He further argued that "murals have become an integral part of the artistic landscape of the country over the last five years in particular".
He said that some murals may be created primarily for decorative purposes, such as colourful patterns, there are also many that seek to examine and artistically interpret societal and cultural topics both past and present.
The artist pointed out that there are Irish mural artists who are selling fine artwork through Sotheby’s, collaborating with Hugh Lane Gallery and creating installations in the National Gallery of Ireland.
He asked "are these works to be considered decorative?" within the meaning of the guidelines.
Reporting by Gordon Deegan
