Ruth Coppinger (Dublin West, Socialist Party)
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349. To ask the Minister for Finance further to Parliamentary Question No. 16 of 4 February 2015, if he will report on the review of the artists' exemption that his officials have undertaken. [31480/15]

Michael Noonan (Limerick City, Fine Gael)
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As the Deputy is aware, my officials are currently carrying out a review of the artists' exemption. The results of that review will be taken into consideration as part of the forthcoming Budget.

The Deputy will also be aware that it is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters that might be the subject of Budget decisions. Any announcement in relation to the artists' exemption will be made on Budget Day.