Olivia Mitchell (Dublin South, Fine Gael)
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Question 232: To ask the Minister for Arts, Sport and Tourism if he, or any of the agencies under the remit of his Department, have made recommendations to the Department of Finance or the Revenue Commissioners in respect of the conditions under which the artists' tax exemption is granted; and if he will make a statement on the matter. [2664/10]

Martin Cullen (Waterford, Fianna Fail)
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Under the terms of the Taxes Consolidation Act 1997, the operation of the Artists Exemption scheme is a matter for the Revenue Commissioners. The original intention of the legislation was, inter alia, to create an environment in which the Arts could flourish and to encourage Irish artists on modest incomes to remain here rather than going abroad to earn their living. I am in favour of this scheme and made my views known to the Minister for Finance prior to the Budget in December last. I was pleased to note that this scheme has remained largely intact following the December Budget announcements. My Department, the Arts Council and the Revenue Commissioners will complete their review of the schemes guidelines, for my consideration and that of the Minister for Finance, shortly.