Dáil debates

Tuesday, 7 December 2010

Financial Resolution No. 23: Income Tax - Artists' Exemption

 

10:00 am

Photo of Michael CreedMichael Creed (Cork North West, Fine Gael)

We have strayed a long way from the original raison d'être for it. This is an attempt to go back to basics but critical to that would be a clear definition of what constitutes artistic endeavour. As I understand it, it is a question of a negotiation or a conversation between the Revenue Commissioners and the artist. That is too loose an arrangement to be acceptable. I note the former Minister is nodding his head to the effect that it may not be that loose an arrangement but that is the impression that has been given. The Minister might clarify that matter.

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