Tommy Broughan (Dublin North East, Labour)
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Question 246: To ask the Minister for Finance if he has received a copy of a recent report (details supplied) on the implications of the €10 air travel tax; his views on the conclusions of the report which has estimated revenue losses of €482 million, up to 3,000 job losses and a 1.2 million reduction in departing passengers in the aviation industry here in a full year of the operation of the €10 departure tax as compared to a tax take of just €116 million to the Exchequer; if these figures reflect cost benefit analysis carried out by his Department and the Department of Transport; if he will publish the cost benefit analysis of the tax; and if he will make a statement on the matter. [45864/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have received a report commissioned jointly by Aer Lingus, Ryanair and Cityjet from Amsterdam Aviation Economics in relation to the air travel tax. The report and the analysis therein, including those assumptions made by the authors, continue to be examined by my officials.

However, I understand the report makes a number of important assumptions, and the data on which they are based, are omitted from the report. It would be useful if that data and indeed the underlying analysis were to be made available.

It should be acknowledged that the key reason why we have less people travelling through our airports is that domestic circumstances are influencing travel patterns and this situation is broadly being reflected on an international basis.

Mary Upton (Dublin South Central, Labour)
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Question 247: To ask the Minister for Finance the changes which have been made to the artists' tax exemption in Budget 2010; and if he will make a statement on the matter. [47394/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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No changes were made to the artists exemption scheme in Budget 2010. However, the exempt income of artists is one of the specified reliefs which are subject to the restriction of reliefs measure. I announced significant changes in the Budget to the operation of the restriction from the 2010 tax year.

The adjusted income level at which the restriction will now come into operation was reduced from €250,000 to €125,000 and the level at which the full restriction will apply was also reduced from €500,000 to €400,000. In addition, the effective rate of income tax payable by those subject to the full restriction was increased from 20% to 30%. This income tax liability will be in addition to PRSI, the health levy and the income levy. These changes will affect, inter alia, artists with exempt income, where their adjusted incomes exceed the relevant thresholds by limiting the amount of income that can be exempted from income tax in a particular tax year. Full details of the proposed changes will be included in the forthcoming Finance Bill.