I am informed by the Revenue Commissioners that the latest relevant available information relates to the income tax year 2010. In that year, an estimated 2,350 claimants availed of the artists’ exemption scheme at an estimated cost to the Exchequer of €9.6 million. It should be noted that this figure takes account of the high income individuals' restriction which took effect for the first time in 2007. The impact of the measure in the income tax year 2010 was to reduce the value of the income tax relief under the artists' exemption by €8.3 million. The high income individuals' restriction was originally provided for in section 17 of Finance Act 2006 and was significantly tightened in Section 23 of Finance Act 2010. Individuals are now subject to the restriction where they have adjusted income of €125,000 and claim specified tax reliefs of €80,000 or more. Those subject to the full restriction now pay an effective income tax rate of 30% in addition to PRSI and Universal Social Charge.