Pearse Doherty (Donegal, Sinn Fein)
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436.To ask the Minister for Finance the cost of increasing the cap on the level of exempt income under the artists’ tax exemption from €50,000 to €60,000, to €75,000, and to €100,000. [33658/24]

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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438.To ask the Minister for Finance the estimated cost of increasing the cap on the level of exempt income under the artists’ tax exemption from €50,000 to €60,000, to €75,000, and to €100,000, in tabular form. [33716/24]

Jack Chambers (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 436 and 438 together.

I am advised by Revenue that it is not possible to estimate the cost associated with the proposals outlined by the Deputies, due to the way in which the data are captured on the tax returns.

Taxpayers availing of the artists’ exemption are required to file a Form 11 tax return. The amount of income eligible for the exemption is declared on the return. Any additional income above the exemption cap is declared as self-employed trading income. It is not possible to determine how much of the income declared by these taxpayers as trading income would be eligible for the artists’ exemption, as many artists have multiple income streams, not all of which would be eligible to the exemption.