Anne Ferris (Wicklow, Labour)
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To ask the Minister for Arts, Heritage and the Gaeltacht his views on the recent criticisms of the artist’s exemption scheme by the Arts Council; when he expects new draft guidelines to be finalised; and if he will make a statement on the matter. [1324/13]

Jimmy Deenihan (Kerry North-West Limerick, Fine Gael)
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Subsection 12 of section 195 of the Taxes Consolidation Act 1997 provides for the drawing up of guidelines for the exemption from tax of certain earnings of writers, composers and artists. According to this legislation, the Arts Council and the Minister for Arts, Heritage and the Gaeltacht are responsible for drawing up the guidelines, with the consent of the Minister for Finance. I am currently involved in a deliberative process regarding the review of the existing guidelines and there has been correspondence on the matter between me and Minister Noonan. To date, new guidelines have not been finalised.

Given the deliberative process that is under way, the Deputy will appreciate that further comment would not be appropriate at this time.