Eamon Gilmore (Dún Laoghaire, Labour)
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Question 52: To ask the Minister for Arts, Sport and Tourism the recommendations he has made to the Department of Finance with regard to the artists' tax exemption scheme in view of the fact this scheme covers artists, for which he has responsibility; and if he will make a statement on the matter. [23606/09]

Martin Cullen (Waterford, Fianna Fail)
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The operation of the Artists Exemption scheme is a matter for the Revenue Commissioners under the terms of the Taxes Consolidation Act 1997.

The original intention of the legislation was, inter alia, to create an environment in which the Arts could flourish and to encourage Irish artists to remain here rather than going abroad to earn their living.

I fully support this scheme, which is in operation now for 40 years, and will facilitate such reviews as are necessary to improve its efficiency and streamline its operation so as to maintain the legislation's original intentions for the benefit of artists and their work.

The Scheme marks Ireland out as unique in Europe in the context of its support for its artists.