Ms Aideen Howard:

To follow up on that point, the Arts Council advisory report published in recent weeks includes very useful language relating to taxation which could inform any new review. It calls for a review of taxation practice insofar as it relates to the arts in Ireland and internationally to make recommendations around the tax regime, which would include an examination of VAT, gifting to the arts and possible measures on artists’ incomes. As was discussed earlier, there is great capacity within the sector to raise money, but without regime change, it will not be worth much.