529B Interpretation (Chapter 1A)

Summary

This section is concerned with the definitions and construction of certain terms for the purposes of the Chapter.

Details

(1) In this Chapter-

“artiste” means an individual who provides artistic services.

“artistic services” means services provided by an artiste in giving a performance in a film, television recording or other audio visual work, which at some stage is made available to the public. This will primarily refer to actors and voice over artists in animated work. Artistic services does not extend to administrative or support staff such as cameramen for a film, producers, film directors, choreographers, technical staff etc. Where there is doubt as to whether an individual is providing artistic services it is necessary to review the overall balance of the activities of the person concerned.

“appropriate tax” in relation to a relevant payment is tax at the standard rate.

“certificate of deduction” is a certificate issued in accordance with section 529D(2) by the qualifying company to a specified person of foot of a relevant payment. This certificate will show relevant details regarding the specified person, details of the payment made and tax deducted.

“chargeable period” is a period of one or more months in respect of which the qualifying company is required to make a return to the Collector-General.

“due date” is the day that is 23 days after the end of a chargeable period.

“EEA Agreement” is the agreement on the European Economic Area.

“EEA state” is a state which is a contracting party to the EEA agreement.

“electronic means” has the same meaning as in section 917EA(1).

“income tax month” means a calendar month.

“non-resident” means an individual who is neither resident nor ordinarily resident in the State, in another Member State or in another EEA state.

“qualifying company” has the same meaning as in section 481.

“relevant payment” means any payment made by or on behalf of a qualifying company in respect of artistic services provided by a non-resident artiste. It includes payments which are made to third parties such as an agent or a company, it also includes payments for any rights (such as image rights) held by or on behalf of or in respect of the non-resident artiste. However it excludes emoluments to which Chapter 4 of part 42 applies (payments within the PAYE system).

Article 17 of Double Taxation Treaty between Ireland and USA (1997) provides that income derived by a resident of a Contracting State as an entertainer, such as motion picture or television artiste from his personal activities as such exercised in the other Contracting State, which income would be exempt from tax in that other Contracting State under the provisions of Articles 14 (Independent Personal Services) and 15 (Dependent Personal Services), may be taxed in that other State, except where the amount of the gross receipts derived by such entertainer or sportsman, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed twenty thousand United States dollars ($20,000) or its equivalent for the taxable year concerned. There are no equivalent provisions in any other Double Taxation Agreements to which the State is a party to.

“Revenue officer” means an officer of the Revenue Commissioners.

“specified person” is a person to whom a relevant payment is due.

(2) For the purposes of this Chapter any reference to the amount of the relevant payment means the amount of that payment as if no appropriate tax were required to be deducted from that payment.

Relevant Date: Finance Act 2021