Paudge Connolly (Cavan-Monaghan, Independent)
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Question 322: To ask the Minister for Finance his plans to modify the exemption scheme for writers and artists; and if he will make a statement on the matter. [32863/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy will be aware, in budget 2005, I announced that my Department, in conjunction with the Revenue Commissioners, would undertake this year a detailed review of certain tax incentive schemes and tax exemptions, including the artists' exemption scheme. This review is almost complete.

With regard to plans that I may be considering to modify the scheme, I would refer the Deputy to the long-standing practice of Ministers for Finance not to comment on what may or may not be contained in upcoming budgets. I do not intend to depart from that approach.