Dáil Éireann debate -
Wednesday, 21 May 2003

Vol. 567 No. 2

Written Answers. - Tax Code.

Paul Nicholas Gogarty

Question:

179 Mr. Gogarty asked the Minister for Finance if he will consider introducing an income threshold of ?100,000 for the exemption that exists for artists who produce works of artistic merit, with additional revenue gained being ring-fenced for investment in the arts. [14013/03]

Minister for Finance (Mr. McCreevy)

As the Deputy will be aware, the artists' tax exemption scheme is of long-standing and applies to the income, no matter how big or small, that eligible writers, composers and artists earn from their creative output.

I have no plans to amend the scheme as suggested by the Deputy.