Advance opinion for non-residents
...
Advance royalties
...
PRSI, VAT, USC and the High Earners' Restriction
...
Right of appeal
...
Grants, awards or prizes
...
How to get a determination
...
Individuals who received a favourable determination
...
Guidelines have been drawn up by the Arts Council and by the Minister for Culture, Heritage and the Gaeltacht. We use these to determine whether a work is original and creative, and whether it is generally recognised as having cultural or artistic merit. We also sometimes consult with other bodies such as The Arts Council in reaching decisions in relation to Artists’ Exemption.
...