Waterford-based visual artist wins tax battle with Revenue over bathtub sculpture

Gordon Deegan

An award-winning visual artist has won a tax battle with the Revenue Commissioners concerning a "unique sculpture" that involved a bathtub partially covered by a ‘moss milkshake’.

This follows the Tax Appeals Commission (TAC) finding that ‘Sound Bath’ by Co Waterford-based artist Muireann Nic Cába is “a unique sculpture” that does meet the criteria for qualifying for the ‘Artists’ Exemption'.

The artists’ exemption allows artists to be exempt from income tax on certain earnings up to €50,000 per annum.

Ms Nic Cába presented her ‘Sound Bath’ work at the Arts Council-funded Greywood Arts Festival in Co Cork in 2023, for which she received a fee.

In December 2024, Ms Nic Cába applied for the artists’ exemption to the Revenue Commissioners for the work, but this was refused by Revenue in March 2025, and last June, Ms Nic Cába appealed the ruling to the TAC.

Revenue refused Ms Nic Cába’s application as it concluded that the bath-tub primarily served a utilitarian function, where it found that the bath-tub was an interactive, meditative space designed for relaxation purposes.

At the TAC hearing, a witness for Revenue argued that the 'Sound Bath' formed part of a trail walk, and it was a meditative experience.

The Revenue witness said: “You’re invited to sit in, step in, sit back, relax and listen to nature's soundtrack and enjoy the expansive sky view."

The witness said, “There’s a cushion in the back, and it makes it comfortable to sit and relax in, and it allows public participation, and this would be considered utilitarian.”

Explaining the work to the TAC, Galway native, Ms Nic Cába said that she sourced a particular type of moss species, sphagnum moss mixed with buttermilk, and painted inside the bath to encourage it to adhere to the sides of the metal bathtub and to grow as a “living, breathing organism” with “healing qualities”.

The moss was then re-fed by Ms Nic Cába with misted water and buttermilk every second day to encourage continued growth and adherence to the inside of the bathtub.

The bathtub was not filled with water and had words written on wood saying ‘step in, sit back, relax’.

Ms Nic Cába subsequently bequeathed the work to the Greenwood Arts Festival; however, it was subsequently destroyed inadvertently due to flooding.

In her findings, Appeals Commissioner Róisín Jordan said that she disagreed with Revenue that the work is a sculpture primarily serving a utilitarian purpose.

Ms Jordan also found that the concept of the work is original and has come from Ms Nic Cába’s own imagination.

Ms Jordan also found that the work meets the “artistic merit” requirements in the guidelines in that the work enhances to a significant degree the canon of work in the relevant area.

Ms Jordan said that she can understand how coming across the work in the forest during the Festival “would be a memorable event in the minds of the attendees, thought-provoking and perhaps conversation-generating”.

Ms Jordan found that the work was not useful or practical, and from photographs, "it does not seem particularly comfortable”.

Ms NicCába has received awards, held artist residencies, and has created and displayed a body of various artworks across Ireland since 2001, and has a Diploma, Bachelor of Arts, and Master of Arts degrees, specialising in interactive and mixed media

In her formal appeal, Ms Nic Cába said that her appeal was “not about seeking a financial advantage but about ensuring that non-traditional and multidisciplinary artistic practices are accurately recognised within the framework of the Artist Exemption Scheme”.

Ms Nic Cába contended that the Sound Bath work “is a multidisciplinary, three- dimensional sculptural installation that integrates sound, performance, nature, community engagement, and symbolic materials”.

She stated that each element was deliberately chosen to reflect the work’s central theme of healing - a response to both personal and collective experiences, particularly in the aftermath of the Covid-19 pandemic”.

Ms Nic Cába said that audience engagement was central: visitors sat, reflected, and interacted with the work, making their participation integral to its meaning.

She said that the work “was not decorative or created for commercial gain, but an original artistic expression intended for public cultural engagement, further supported by audience feedback and media coverage”.