Niamh Smyth (Cavan-Monaghan, Fianna Fail) | Oireachtas source

It is welcome that the matter is kept under review because, as the Minister is aware, the arts have expanded in terms of the mediums and forms in which art is created. We now have sound, multimedia and performing artists and it is very important that the scheme is updated to take account of contemporary art practice.

A recent review of pay and conditions by Theatre Forum found that low pay, poor conditions and precarious work for the performing arts are having a serious impact on artists and arts workers. Some of the statistics it uncovered are frightening. Some 30% of performing artists earned less than the minimum wage in 2018. Some 83% are paid flat fees rather than for hours worked. Some 53% of art organisations do not have a pension or personal retirement savings account arrangement for their staff, while four fifths of jobs in performing arts are precarious. Artists working through various mediums have raised the issue of working conditions with me.

I fully accept that the artists tax exemption is a complicated area on which the Minister must work closely with the Minister for Finance, but it may be one avenue which could be used to address these issues. Culture 2025 committed the Government to a critical analysis of direct and indirect supports funding arts and cultural activities and to improve funding structures through multi-annual and cross-stream funding and investment in regional and local services. Will the Minister commit to working with the Minister for Finance to consider the inclusion of artists working through other mediums in the tax exemption scheme?

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