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Dáil Éireann debate -
Thursday, 18 Nov 1976

Vol. 294 No. 3

Ceisteanna—Questions. Oral Answers. - Tax Concessions.

24.

asked the Minister for Finance the estimated annual loss in revenue in tax concessions to writers, artists, et cetera under the Finance Acts; and the number of persons who benefit from these concessions.

The cost of exempting from income tax certain earnings of writers, composers, artists, and so on is estimated at about £400,000 a year.

The number of persons benefiting from the exemption is 637.

Would the Minister not now consider it desirable not to have any elitist groups in our society benefiting from such a tax bonanza?

A disgraceful suggestion.

It can hardly be considered disgraceful that a Deputy or anybody else should argue in favour of equity in the taxation system or in favour of a taxation system which would be neutral as between one group and another. What the Deputy has said merits consideration.

Am I to take it that the Minister for Finance is considering withdrawing the tax concession for artists and writers?

The Deputy would not be justified in making such an assumption. What I have said is that there is an argument in favour of equity in the taxation system or of maintaining neutrality as between one person and another.

If the Minister has come to that conclusion, am I right in thinking that he has been studying the question?

That is a view I have very frequently expressed.

The Deputy is getting away from the subject matter of the question.

In view of the Minister holding that view, is there a likelihood that he will withdraw this concession?

I have again and again repeated that a desirable tax system is one which maintains equity between all taxpayers and that would continue to do so.

Would the Minister agree that financially there is an advantage to the country in this concession?

There is no evidence that that is so.

My God Almighty.

(Interruptions.)

In view of the fact that old age pensioners who might also have a pension from another source have to pay income tax would the Minister not agree that there is no case whatsoever for having this concession? I would strongly urge the Minister to take whatever action is necessary to eliminate this bonanza.

This is not in order at Question Time.

The Minister, in his budget about two years ago, introduced a concession for inventors. Does the same sort of approach, the same sort of ministerial narrow-mindedness, apply to inventors as writers?

I would not hold that a view that considers taxation systems should be equitable is a narrow view. I would regard that as a very broad, proper and generous view.

The Minister is not noted for generosity.

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