Individuals may locate in Ireland and enjoy tax free income from their works under this scheme. It applies to all creative artists such as writers, visual artists and composers. It does not apply to director's or actors who are deemed to be interpretive artists.
Upon establishing residency in Ireland they are entitled to have earnings from publication, production or sales of books, screenplays, plays and musical compositions tax free where the works involved are original and creative and have cultural or artistic merit. The applicant normally is requested to supply information about past work and often examples of the work for consideration by experts appointed by the Department.
