Rónán Mullen (Independent) | Oireachtas source

Here is the point. This was a provision of the tax code designed to prevent artists from starving in the garret. The reason I believe this is wrongly decided is that Standing Order 41, under which the recommendation has been ruled out of order, states: "An amendment to a Bill, which could have the effect of imposing or increasing a charge upon the people or upon the revenue, may not be moved save by way of Government amendment." Obviously we will have to allow that we are not talking about amendments here.