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Departmental Reviews

Dáil Éireann Debate, Friday - 16 September 2016

Friday, 16 September 2016

Questions (358)

Niamh Smyth

Question:

358. Deputy Niamh Smyth asked the Minister for Finance when his Department's review of income averaging for the artist's exemption will be completed; the actions arising from the review; and if he will make a statement on the matter. [26405/16]

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Written answers

As the Deputy will be aware, I made a commitment in Budget 2016 to examine the potential for income averaging for tax purposes for artists. This examination is currently ongoing. I will consider the outcome of the examination as part of my deliberations for the Budget, and any actions arising will be announced on Budget day, October 11, 2016. The review will also be published on Budget day.

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