Leo Varadkar (Dublin West, Fine Gael)
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Question 96: To ask the Minister for Finance the cost to the Exchequer of the artists' exemption in 2007 and 2008. [5478/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the cost to the Exchequer of the artists' exemption scheme is estimated at €34.8 million, based on income tax returns filed for the income tax year 2005, the most recent year for which the necessary detailed information is available. Corresponding information is not yet available for years following 2005.

Leo Varadkar (Dublin West, Fine Gael)
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Question 97: To ask the Minister for Finance the amount which would be raised by increasing the income levy from 1% to 5%, 10%, 15% or 20%. [5479/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The existing income levy is a three-rate structure based on rates of 1%, 2% and 3%. Assuming that all three existing rates are meant to be replaced by each rate mentioned by the Deputy, I am informed by the Revenue Commissioners that the full year yield to the Exchequer from increasing the existing income levy rates to5%, 10%, 15% or 20% is estimated to be of the order of €3.3 billion, €7.6 billion, €11.8 billion and €16.0 billion respectively.

The figures are estimates from the Revenue tax-forecasting model using actual data for the year 2005 adjusted as necessary for income and employment growth for 2009. They are therefore provisional and likely to be revised. The figures for income and employment growth used are based on macro-economic indicators, which have been recently revised in the light of the latest economic outlook for 2009.