Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Question 24: To ask the Minister for Arts, Sport and Tourism his plans to carry out a review of the tax exemption scheme for artists following the changes introduced under the Finance Bill 2006; and if he will make a statement on the matter. [26675/06]

John O'Donoghue (Kerry South, Fianna Fail)
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I have no plans at this time to carry out any further review of the tax exemption scheme for artists. The scheme will continue to be of great benefit to artists in Ireland. An adjustable cap of €250,000 on annual tax-exempt earnings has been applied, but this will have no impact whatsoever on the vast majority of artists, who earn well below that amount. The feedback available to me indicates that artists in general very much welcome the retention of the scheme, notwithstanding the adjustments to it.