Olivia Mitchell (Dublin South, Fine Gael)

By no stretch of the imagination could this work be considered a work that is cultural and certainly it could not be considered artistic, where the bar is even higher. I am aware that the tax exemption legislation has changed and a cap on income in that respect has been introduced. The granting of tax exemption status in this case undermines this measure for people who genuinely deserve it. It goes against the spirit of the legislation which was to help new struggling, emerging artists. God knows Deputy Bertie Ahern is not one of them.

I ask that the guidelines be introduced. I understand that the Arts Council was not consulted in this case. In cases such as this where the work is borderline - I am being generous in saying that - the Arts Council should be asked for its recommendation.

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