MAY/JUNE 1984
Crafts Council of Ireland.Thomas Prior House Merrion Road Dublin 4
Telephone 680764 / 603070
FINANCE BILL BLOW Section 83(B) of the 1984 Finance Bill closes a loophole in the matter of VAT registration and strikes a further blow at the innovative, creative and developing craft studios which have formed a number of companies to avoid the necessity of having to register for VAT once their turnover limit has exceeded IR£25,000. The new legislation prevents splitting and hence the full effects of 35% VAT will fall on the industry which is in the catch 22 situation of not being able to pass it on without making their business unviable. The Council has again appealed to the Minister for Finance to give urgent consideration to reducing the 35% VAT rate on those products of the craft sector which have to bear it, arguing that since the craft industry is generally labour intensive, the 35% VAT is in effect a tax on labour and not on materials at value added. The Minister has been asked to consider reducing the VAT rate for the craft sector as he has already been able to make reductions in favour of the car maintenance and the building industry to soften the effects of the recession. If a formula is to be found with officials of the Department of Finance, it will have to be based on the Council's register of craftsmen — a good reason why all craftsmen should return their registration forms as soon as possible.
EGG CUP EXHIBITION During the month of April seventy-four specially made egg cups were exhibited at the Kilkenny Shop, Dublin, from amateur, student and professional makers throughout Ireland in materials ranging from paper to perspex. Many of the exhibits were highly inventive including a folding one for campers to an objet d'art which may be hung on the wall when not in use. Accompanying the exhibition were decorated eggs and egg cosies.
Egg cups by Geoffrey Healy from an exhibition at the Kilkenny Shop, Nassau Street, Dublin.
Egg cups by Maxine Mearns (one of the participants just started at the Kilworth Craft Workshops) and Una Deloughry at the Kilkenny Shop.