Conor Kennedy Four Courts Law Library Dublin 7.

 Literature/Law  Words  Literature/Art  Beauty/truth/reflection  Freedom of expression  Law  Stringent Rules  Limited expression  Tax  Price to be paid for a civilised society  Paradox  Commercialism  Art

 “Fiat justitia, ruat caelum ” let justice be done, though the heavens fall  R. v Wilkes (1770) 4 Burr 2527, Lord Mansfield, stated: The Constitution does not allow reasons of State to influence our judgments: God forbid it should. We must not regard political consequences, we are bound to say “fiat justitia, ruat caelum”. Constitutionjudgments

 Exemption from income tax  Introduced in 1969  Patent and stallion fees  What it applies to  Writers  Composers  Artists – paintings & Sculpture

 Romantic  Musing over a pint of stout  Shivering in tiny bedsits in Henrietta Street  Seeking inspiration from watching rashers dance in the pan  Remonstrating with recalcitrant students  Stated  Help struggling artists  To keep indigenous talent  To give some self respect to artists

 Actual  High Profile musicians  Non Irish Artists  Frederick Forsythe  Gottfried Helnwein  Lisa Stansfield  Published List

 Meave Binchy  Colin Toibin  Seamus Heaney

 Resident  Domiciled & Not resident elsewhere  Exemption must be claimed  No retrospective claims  Guidelines  Cultural or Artistic  Original and creative

 Cultural  if its contemplation enhances the quality of individual or social life by virtue of that work's intellectual, spiritual or aesthetic form and content.  Artistic  when its combined form and content enhances or intensifies the aesthetic apprehension of those who experience or contemplate it.

 encompasses any unique work which is brought into existence for the first time as an independent entity by the exercise of its creator's imagination

 Categories cited in Appendix A, and  The essence of the work is the presentation of the author's own ideas or insights in relation to the subject matter, and the ideas or insights are of such significance that the work would be regarded as a pioneering work casting new light on its subject matter or changing the generally accepted understanding of the subject matter.

 Fully within terms of reference of the Arts Council  encompassing the subjects of fiction writing, drama, music, film, dance, mime or visual arts, and related commentaries by bona fide artists:  Topics to include  arts criticism  arts history  arts subject works  arts diaries  autobiography  belles-letters essays  biography  cultural dictionaries  literary translation  literary criticism  literary history  literary diaries

 What is ?  Ronan O’Gara  Bertie Aherne  Paul McGrath  Ronnie Delanney  George Hook  Charlie Bird  Gerry Ryan  Moss Keane

 Total exemption to royalty income  Restricted  in 2007 to €250,000  In 2010 to €125,000  in 2011 to €40,000  U2 moved royalty company to Holland

 Bertie Ahern’s autobiography – Sunday Tribune  Since then sought to limit to autobiographies where the ‘ subjects of fiction writing, drama, music, film, dance, mime or visual arts  Recent case held  Guidelines absurd  Revenue still denying entitlement

 Land of saints & scholars & musicians  Exemption still considered to be important  Revenue should apply law consistently  Otherwise change guidelines  Law, Literature and Tax can live in harmony  Each recognising respective qualities and limitations.