This report forms part of a programme of research designed to provide a sound evidence base to underpin the Arts Council of England’s work with the individual artist, creator or maker. A key concern for those working to support individual artists is their engagement with the tax and benefits systems. In 2002, the Arts Council of England commissioned a comparative review of the main features of tax and social security policies in relation to artists in Australia, Canada, Denmark, Germany, Ireland, and the Netherlands.

The review aims to identify models of best practice from these international case studies which can be used to improve UK tax and social security initiatives for artists. It also provides recommendations for artists within the UK system for improving access, and using their financial rights, to support themselves as artists in a viable and sustainable career. The study covers artists working in the visual arts, crafts, literature, dance, drama and design-related areas.