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

My Department has no scheme in respect of uillean pipe makers. The legislative provision in the Social Welfare Bill 2022 follows directly on foot of a provision of the Finance Bill 2022, which inserted a new section 216F into the Taxes Consolidation Act 1997.

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This new section provides for an exemption from income tax up to €20,000 for certain profits arising from the production, maintenance and repair of certain musical instruments. Accordingly, it is necessary to provide that such exempted income remains assessable when calculating such individuals' reckonable income for social insurance contribution liability purposes. This will ensure the social insurance income liability of the beneficiaries of the section 216F measure remains uninterrupted so they can continue to maintain and build an entitlement to the range of benefits available to them under the social insurance system.

Responsibility for taxation matters rests with my colleague, the Minister for Finance. In 2016, as Minister for Arts, Heritage and the Gaeltacht, I obtained the approval of the Cabinet to seek special UNESCO recognition for uilleann pipes. That cleared the way for Na Píobairí Uilleann and UCD's National Folklore Collection, and the GAA in respect of hurling, to proceed with their application to UNESCO. I firmly believe UNESCO recognition will provide a significant opportunity to showcase the uniqueness of uilleann piping, hurling and Irish folklore to the world. UNESCO status was granted to uilleann pipes in 2017 and to hurling and camogie in 2018. I realise the Deputy comes from Cork and absolutely understand why he would want hurling included. I take on board his comments. We will have to discuss the matter with the Minister for Finance.

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