Rónán Mullen (Independent) | Oireachtas source

I am coming to the conclusion. Clearly, the ministerial guidelines that apply to the grant of this exemption need to be reassessed so that these strange inconsistencies are ironed out and an exemption that was designed to promote and encourage artistic expression should do just that and no more.

In conclusion, and I mean this literally, there are issues I have just mentioned that go beyond the scope of the recommendation. The recommendation I was proposing today would iron out a main glaring inconsistency in the operation of section 195, specifically, that it is being availed of by high-earning figures in the political, media and sporting world, many of whom are being paid - and paid handsomely in some cases - by the taxpayer. The current state of the national finances and the significant challenges faced by ordinary working people demand that we make changes such as this to our tax code to ensure that high earners pay their share. This is not going to change the world or save the Exchequer a huge amount of money but what it would do is send a message to the taxpayer that there is prudent management of the resources coming into the State and that includes ensuring that tax exemptions are not abused, and I do not mean that in any morally judgmental way, by high earners for whom the exemption was never intended.