Rónán Mullen (Independent) | Oireachtas source

I have no intention to detain the House. I sat through a very interesting and important exchange on the previous section. We have had a problem before with legislation going through the House in very short order where Ministers do not have time to engage with proposals that might be the subject of a Government amendment on Report Stage. I ask the Leas-Chathaoirleach's indulgence briefly. I promise not to repeat anything.

Artists' income is often low and infrequent. We must work to prevent people with creative talents from taking those talents abroad. Those are aims all Senators would fully support. We have a proud tradition in literature, art and music. Therefore, this expenditure on public funds, which is what the artist tax exemption is, is entirely justified. However, we have known for at least 15 years that exemption has been availed of by individuals who are in no way low-paid or impecunious. In addition, many who qualify are not even artists in the true sense of the word. The exemption is being availed by a small number of persons who derive large incomes from other sectors, in many cases directly from the taxpayer. They either have or have had successful careers in other sectors and yet they qualify for this exemption. If my recommendation had been allowed to be discussed, it would have sought to change that by ensuring that high-earning individuals do not qualify for tax exemptions designed to assist low-earning artists.