Tax exemptions: non-fiction

For a work of non-fiction to qualify under the Artists Exemption scheme, it must be deemed by the Revenue Commissioners to be…

For a work of non-fiction to qualify under the Artists Exemption scheme, it must be deemed by the Revenue Commissioners to be original, creative and of cultural or artistic merit.

The guidelines define a work as having cultural merit when "its contemplation enhances the quality of individual or social life by virtue of that work's intellectual, spiritual or aesthetic form and content". The guidelines list types of non fiction that can qualify for the scheme, including biographies, belle lettres, autobiographies and literary translations. The guidelines stipulate that academic books used primarily for teaching or lecturing students, and journalistic work, are excluded from the scheme.

AUTHOR            TITLE           

William Costello A Connacht Man's Ramble

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William Scaife From Galaxies to Turbines

Donald Martin Killybegs Then and Now

Joseph Kennedy The Cudahys

Catherine McCann Time-Out in Shekina

Padraig Yeates Lockout - Dublin 13

David Sweetman The Medieval Castles of Ireland

Richard Pine Oscar Wilde - a biography

Patrick J Sammon The Land Commission: A Memoir 1933-1978

John McGurk The Elizabethan Conquest of Ireland

Sr Una Agnew The Mystical Imagination of Patrick Kavanagh

Thomas Murray The Young Haymakers

Terence Carruthers Kerry - A Natural History

Kevin Murphy It's a Dad's Life

David Robertson Deeds Not Words

Anna Rackard The Holy Wells of Ireland

Denis Boyle A History of Meath County Council - 1899 - 1999

Albert Byrne Guinness Times

David Fitzpatrick Ireland & The First World War

John Horgan Irish Media - A Critical History since 19122

Dr Angela Bourke The Burning of Bridget Cleary

Phyllis Gaffney Healing Amid the Ruins

William Hayes Newport Co Tipperary - The Town its Courts and Gaols

James Kelly The Thimble Riggers

James Lydon The Making of Ireland

Claudia Kinmonth Irish Country Furniture - 1700-1950

Patricia McCarthy Farmleigh

Tony Clayton-Lea Elvis Costello - A biography

Catherine Kelly Farmleigh

Perry Ogden 7 Reece Mews Francis Bacon's Studio

Paddy O'Sullivan The Lusitania - Unravelling the Mysteries

Maeve Connolly The Glass Eye

Liam Swords In Their Own Words

Terence Dooley The decline of the Big House in Ireland

Susan Stairs Markey Robinson - A Life the Retrospective

Gregory Allen Garda Síochána - 1922 - 1982

Ruth Ann Lawlor William Smith O'Brien Petitions

Seán Magee Records of the National Archives

David Pearson Between the Mountains and the Sea

Seán Ryan The Wild Red Deer of Killarney

Robert O'Byrne Hugh Lane Legacy at the National Gallery of Ireland

Jacqueline Moore Art in State Buildings - 1922 - 1970

Brian Hand Commentaries & Interpretations on Art & Artists

Patrick McAfee Irish Stone Walls

Michael Carroll Valley of the Milk

Patricia O'Neill A Star Far Away

Caroline Pegum Leinster House - 1744 - 2000

Patricia Butler National Concert Hall

Liberato Santoro Talking of Joyce

Dr Gesa Thiessen Theology and Modern Irish Art

Daniel Dowling Waterford Streets Past and Present

Maire Brennan God of Peace

Timothy Brennan Camerawords

Tim Carey Mountjoy - Story of a Prison

Oisín Deery Story of Birr

Fergus Finlay Snakes & Ladders

James Fitzpatrick The Pawnbroker

Herman Geissel The Shady Road to Clane - Archeological

Patrick Geoghegan The Irish Act of Union

Lavina Greacon JG Farrell - The Making of a Writer

Mona Hearn Dublin's Victorian Houses

Emma Keating Art in State Buildings 1922 - 1970

Michael Kennedy Division and Consensus

Dermot Keogh Jews in 20th Century Ireland

Mary Rose Lynch Home to Roost

Maurice Manning Betrayal

David McCullagh A Makeshift Majority

Eamon McElwee From Clare to Here

Daniel Mulhall Ireland at the turn of the Century

Tadgh O'Keeffe Medieval Ireland - An Archaeology

Thomas Pakenham Meetings with Remarkable Trees

Con Power Under the Hammer

Edward Rowley Ronan Keating: Life is a Rollercoaster