Irish Artist Wins Landmark Tax Battle Over ‘Living Sculpture’ Installation

In a ruling that could reshape how Ireland defines artistic expression for tax purposes, Waterford-based visual artist Muireann Nic Cába has won a high-profile appeal against the Revenue Commissioners. The Tax Appeals Commission (TAC) determined that her unconventional work Sound Bath—a bathtub partially covered in a “moss milkshake”—qualifies as a legitimate sculpture under the country’s Artists’ Exemption scheme, overturning Revenue’s initial rejection of her application.

The Controversial Installation at the Heart of the Case

Sound Bath debuted at the 2023 Greywood Arts Festival in County Cork, an event supported by the Arts Council of Ireland. The piece features a vintage metal bathtub coated with a mixture of sphagnum moss and buttermilk, which Nic Cába describes as a “living, breathing organism” with “healing qualities.” The artist sourced the moss specifically for its ability to adhere to the tub’s surface and grow over time, creating an evolving artwork.

Visitors were invited to interact with the piece through a wooden sign reading “step in, sit back, relax.” The bathtub contained a cushion for comfort and was positioned to offer views of the sky, with the artist encouraging participants to “listen to nature’s soundtrack” during their experience.

Revenue’s Utilitarian Argument

The Revenue Commissioners initially denied Nic Cába’s application for the Artists’ Exemption in March 2025, arguing that Sound Bath primarily served a utilitarian function rather than an artistic one. A Revenue witness testified at the TAC hearing that the work appeared to be “an interactive, meditative space designed for relaxation purposes,” noting the presence of a cushion and the invitation for public participation.

“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.”

Revenue Commissioners witness, Tax Appeals Commission hearing

Revenue further contended that the piece was part of a “trail walk” experience, which they argued diminished its status as a standalone sculpture.

The Artist’s Defense and TAC’s Ruling

Galway-born Nic Cába countered these claims by emphasizing the conceptual and material uniqueness of Sound Bath. She explained to the TAC that the moss-buttermilk mixture was carefully selected to create a living artwork that would change over time, with the bathtub serving as a canvas rather than a functional object. The absence of water and the specific moss species used were key factors in her argument that the piece was not designed for bathing or relaxation in the conventional sense.

In her written decision, TAC appeals commissioner Róisín Jordan sided with the artist, stating that she “disagreed with Revenue that the work is a sculpture primarily serving a utilitarian purpose.” The ruling acknowledged that even as the piece could be sat in, its primary function was artistic expression rather than practical utility.

What This Means for Ireland’s Artists’ Exemption

Ireland’s Artists’ Exemption, established in 1969, allows qualifying artists to exempt up to €50,000 of their annual earnings from income tax. The scheme has historically been a contentious issue, with critics arguing it provides unfair advantages and proponents claiming it’s essential for supporting Ireland’s cultural sector.

This case sets a significant precedent for how interactive or participatory artworks are evaluated under the exemption criteria. Legal experts suggest the ruling could encourage more artists to challenge Revenue decisions, particularly for works that blur the line between art and function.

Broader Implications for the Art World

Art law experts note that this ruling comes at a time when definitions of art are increasingly fluid. “The line between art and everyday objects has been blurring since Duchamp’s Fountain in 1917,” said Dr. Eileen O’Brien, an art historian at University College Dublin. “This case demonstrates how tax authorities are struggling to keep up with contemporary artistic practices.”

The decision may similarly impact how artists approach public engagement in their work. Nic Cába’s victory suggests that interactive elements—even those that invite physical participation—won’t necessarily disqualify a piece from being considered art for tax purposes.

What’s Next for Muireann Nic Cába?

Following the ruling, Nic Cába expressed relief and renewed focus on her artistic practice. “This case was never just about tax—it was about recognizing that art can be unconventional, alive, and participatory,” she said in a statement. “I’m grateful to the TAC for understanding the intent behind Sound Bath.”

The artist is currently preparing for an upcoming solo exhibition at the Limerick City Gallery of Art, where she plans to explore themes of sustainability and natural materials in her work. The exhibition is scheduled to open in autumn 2026.

Frequently Asked Questions

What is Ireland’s Artists’ Exemption?

The Artists’ Exemption is a tax relief scheme that allows qualifying artists to exempt up to €50,000 of their annual earnings from income tax. It applies to income from original and creative works in literature, music, visual arts, and sculpture.

Why did Revenue initially reject Nic Cába’s application?

Revenue argued that Sound Bath primarily served a utilitarian function rather than an artistic one, citing the presence of a cushion and the invitation for public participation as evidence that the work was designed for relaxation rather than artistic expression.

What materials were used in Sound Bath?

The installation featured a vintage metal bathtub coated with a mixture of sphagnum moss and buttermilk. The artist selected these materials to create a living artwork that would grow and change over time.

How might this ruling affect other artists?

Legal experts suggest this case could set a precedent for how interactive or participatory artworks are evaluated under the Artists’ Exemption criteria. It may encourage more artists to challenge Revenue decisions, particularly for works that combine artistic and functional elements.

Where can I see Sound Bath?

The original installation was created for the 2023 Greywood Arts Festival in County Cork. While the piece itself may not be on permanent display, information about Muireann Nic Cába’s upcoming exhibitions can be found on her official website.

The Future of Art and Taxation

As artistic practices continue to evolve, cases like Nic Cába’s highlight the ongoing tension between traditional definitions of art and contemporary creative expressions. The TAC’s ruling suggests that Ireland’s tax authorities may need to develop more nuanced criteria for evaluating artworks that challenge conventional boundaries.

For artists, the decision offers reassurance that unconventional materials and interactive elements won’t automatically disqualify their work from tax exemptions. For the public, it raises intriguing questions about what we consider art—and who gets to decide.