Pearse Doherty (Donegal, Sinn Fein)
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435.To ask the Minister for Finance the cost of introducing income averaging for artists. [33657/24]

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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437.To ask the Minister for Finance the estimated cost of introducing income averaging for artists, in tabular form. [33715/24]

Jack Chambers (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 435 and 437 together.

There is insufficient detail set out in the Deputies' questions as to how the proposed income averaging for artists might operate and therefore, there is no basis upon which to estimate a cost.