Rónán Mullen (Independent) | Oireachtas source

The section should not pass in my view without a recommendation of this type being included. As Senators will be aware, the so-called artists' tax exemption was originally introduced by Charles Haughey, the former Taoiseach, when he was Minister for Finance in 1969. When he spoke later in his life, in an interview in 2003, he spoke about the thinking behind this exemption. He said it was designed to address the "sad history of our creative people going abroad for economic reasons or from what they felt was an unsympathetic or even hostile climate". He stated, "I wished the modern Irish State to make a positive gesture to our creative people. I wished to say to them, in effect, 'you are valued members of our community. Your contribution is of unique importance.'"

The Leas-Chathaoirleach will be interested to know that in the same interview he said a number of artists had said to him that from time to time without it they would not have been able to continue to devote themselves to their art. We are all familiar with the culture, and even in some Italian operas we have the image of the artist starving for the sake of his or her work in the garret. This is clearly what the artists' tax exemption was all about. It was not meant to be about career politicians or highly paid sports people writing their memoirs and getting a significant tax exemption for it.Its aim was to encourage artistic creativity within the State and to give assistance and encouragement to those with creative talents. It helps them to make a living out of what can be a very-----