Heather Humphreys (Cavan-Monaghan, Fine Gael) | Oireachtas source

The nature of employment within the arts sector encompasses a wide range of activities. It can include those engaged in the arts practice within specific artistic genres and can encompass areas that flow from such artistic pursuits. It may also embody the industrial creative sectors, including audiovisual production. Therefore, income and pension arrangements for artists can vary widely across the sector.

The Government appreciates the importance of the arts, culture and the creative industries to society and to the international artistic reputation of this country. Ireland has a reputation for being supportive of artists through the provision of the tax exemption for artists. I was particularly pleased that the Government introduced a 25% increase in the artists' tax exemption for 2015. This important measure recognises the invaluable contribution which arts and culture practitioners make here at home and abroad.

The feedback available to me indicates that artists very much welcome the increase in the exemption limits. The scheme ensures that Ireland continues to be a place where the work of artists is valued and where their place in society is assured.

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