Patrick O'Donovan (Limerick, Fine Gael)
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105. To ask the Minister for Finance the numbers of persons who availed of the artists exemption scheme in 2014; the amount of income to which the scheme related; the top ten earners who availed of the scheme; and if he will make a statement on the matter. [2904/15]

Michael Noonan (Limerick City, Fine Gael)
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The latest information available regarding the Artists' Exemption scheme is for the year 2012, the last year for which returns have been filed and fully processed. In that year approximately 2,490 persons availed of the exemption in respect of income of €27.8 million at an estimated cost to the Exchequer of €4.8 million. It should be noted that the maximum amount of income per artist that may be exempted in any one tax year is €40,000.

In relation to the Deputy's request regarding the top ten earners that availed of the scheme, the Revenue Commissioners are unable to provide this information due to their obligation to preserve the confidentiality of taxpayers.