Vol. 274 No. 12
asked the Minister for Finance the number of novelists, poets, dramatists, painters, potters, sculptors, music composers, musicians and others who have been exempted from the obligation to pay income tax under the tax concessions to artists and writers.
11.
asked the Minister for Finance the number of persons who have been exempted from the payment of income tax under the concession to artists and writers.
With the permission of the Ceann Comhairle I propose to take Questions Nos. 10 and 11 together.
The number of individuals who have qualified, so far, for the tax exemption provided by section 2 of the Finance Act, 1969, is 465.
A breakdown of the determinations granted by reference to the various categories is as follows:— (a) a book or other writing 292; (b) a play 80; (c) a musical composition 19; (d) a painting or other like picture 118; (e) a sculpture 27.
The number of determinations exceeds the number of individuals because some individuals have qualified for determination in more than one category.
