Taxes Consolidation Act 1997 section 529B

Interpretation

Section 529B defines key terms used in the chapter dealing with withholding tax on payments to non-resident artistes involved in qualifying film and audio-visual productions.

• An "artiste" is an individual who performs in films, television content or other audio-visual works made available to the public, such as actors and voice-over artists, but not administrative, technical or support staff.
• A "relevant payment" is any payment made by a qualifying company (within the meaning of the film relief provisions in section 481) in respect of artistic services provided by a non-resident artiste, including payments to agents or companies and payments for image or other rights, but excluding emoluments already within the PAYE system.
• A "non-resident" for these purposes is an individual who is neither resident nor ordinarily resident in the State, in another EU member state or in another EEA state, and the "appropriate tax" to be withheld from a relevant payment is income tax at the standard rate.
• The "chargeable period" is the period specified by Revenue in a written notice (being one or more income tax months) for which a return must be made, or a calendar month where no such notice has issued, and the "due date" for payment is 23 days after the end of that period.