Martin Cullen (Waterford, Fianna Fail)

I do. When one deals with such matters, one must deal with facts rather than anecdotal evidence and unfortunately the report used figures for tax forgone that were based on 2006. While I am not even certain they are accurate, let us accept they are. This was before the cap on income was introduced. As Members are aware, the cap came into effect on 1 January 2007, which I believe would paint an entirely different picture. The Deputy is correct to highlight the highly uneven earnings of artists. Between 70% and 80% of those who are defined to be artists earn less than €20,000 a year anyway. One must be able to cater for spikes in income at certain times. While an income in a single year might appear high, the Deputy is again correct in this respect because it might take three of four years to write a novel, during which time no income might accrue.

Consequently, I have directed that an assessment be carried out because I wish to establish a basis for the argument regarding tax forgone by ascertaining the true picture. I hope to have it within the next few weeks in order to be able to argue forcefully on the actual position, as opposed to what it may have been before the tax exemption was capped at an income level of €250,000.

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