Originally Posted by Zenify
I'm applying for this exemption on behalf of my partner who has started selling her work through Instagram. She is drawing buildings and selling the prints. She is writing quotes in caligraphy to be used as wall art and she is drawing designs to be used on wedding invitations.
On the artists exemption form it asks for an artists cv. She hasn't got any experience in art other than studying it in shool and coming from a very artistic family. Any ides what it should say? Should it focus on what she is doing now and selling now?
Any idea if what she is doing would qualify?
You are going to need to ask Revenue about this, but my experience dealing with people that had the exemption in order to be approved they had to have a portfolio of published works (works of art available for purchase or a number of performances in the case of musicians, etc). And they would need to be already public, available to the public and they would need to be unique. This is going to be the CV they are looking the portfolio
I am going to be honest but the calligraphy and wedding designs in invitations looks more like graphic design and I didn't see anything like this under the exemption or anyone being awarded the exemption on that type of work (I also didn't deal with a bunch of this people). The drawings on the other hand might, try to see how you can provide samples of those works, links, etc. The people assessing might want to see the real work if they can, either in a gallery, your partner taking some samples to them, virtual gallery online, etc.
But I never prepared the first documents before the artist was awarded the exemption, I only dealt with their tax affairs, and only the income from those works would fall under the exemption, other types of income will be taxed normally.
Update after a visit to Revenue
As per the Revenue website the samples of work they are looking are:
Samples of work to be submitted
Depending on what category you are claiming for, the following items should be sent to us in support of your claim:
A painting or other like picture
Six good quality photographs of the work together with a brief CV of artistic career to date.
She should submit the photographs and the CV should be the portfolio detailing works that would qualify for this (If you want to apply for everything she does, create categories: drawings on one, calligraphy and wedding designs on other to improve odds) and if they were showcased in galleries mention the galleries Names and locations (If the were in exhibits prepared by the college she went to, I would include those ones too along with references to any good reviews received), if they are on a online website provide the links to the website (the same about the reviews). If they are in Instagram I would check that the account is mostly focused on her work, more than 50% if not more of the content in that stream should be dedicated to showcase her work
The guidelines were drawn by The Artist Council
so maybe a call to someone in there that could give you better advice about the types of work and how to present it could be a good idea.