Dáil Éireann Debate, Thursday - 17 December 2015
154. Deputy Michael McGrath asked the Minister for Finance the annual cost of the artists exemption tax relief and the number of persons benefitting in each of the years 2008 to date, in tabular form; if he will review the exemption; and if he will make a statement on the matter. [45986/15]
View answerI am advised by the Revenue Commissioners that a wide range of statistical information is available on the Commissioners' Statistics webpage: http://www.revenue.ie/en/about/statistics/index.html. In relation to the Deputy's Question, the latest information on the cost and numbers benefiting from the Exemption of Certain Earnings of Writers, Composers and Artists scheme can be found at http://www.revenue.ie/en/about/statistics/costs-tax-expenditures.pdf. The latest full year for which information is available is 2013. Updates for 2014 will be published in due course.
A review of this scheme was published at Budget time, and is available on the Budget website at: http://budget.gov.ie/Budgets/2016/Documents/Tax_Expenditures_Report_pub.pdf.
