Mick Wallace (Wexford, Independent) | Oireachtas source

It has to be pointed out as well that the artist tax exemption scheme is not helping the vast majority of working artists. In reality, only a few artists earning far higher wages are benefitting from the scheme. Under the scheme, artists can apply for an exemption from income tax on earnings from an approved work for one year of up to €50,000. My good friend, the former Minister for Justice and Equality, Mr. Shatter, was approved under the scheme for his autobiography. However, few artists will earn anywhere near enough in a year to benefit from the tax exemption. According to the latest available figures from the Revenue, tax relief earned from the artist exemption scheme in 2015 rose by €10.8 million. However, the number of artists successfully applying for the exemption only rose by 8%. This indicates that only a small group of artists are reporting higher income figures while the vast majority of artists see little or no financial benefit. There is a major discrepancy in this area. It beggars belief that someone like the former Minister, who hardly needs the money, can get tax relief on this while the average artist is on the poverty line.

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