Olivia Mitchell (Dublin South, Fine Gael)

I am sure the Minister knows that what motivated me to table this question was the recent securing of tax exemption status by the Minister's former leader and our former Taoiseach for his autobiography. When I raised this issue almost two years ago, on foot of a sports celebrity having secured tax exemption status, the Minister told me that new guidelines were being drawn up. It is now almost 18 months later and the guidelines are still being drawn up.

I checked what is regarded as a work that has cultural and artistic merit. The provisions state that a work has cultural merit if its contemplation enhances the quality of individual or social life by virtue of that work's intellectual, spiritual or aesthetic form and content. I do not wonder that the Minister would laugh.

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