As the Deputy will appreciate the tax affairs of individual taxpayers are a matter for the Revenue Commissioners and are confidential between the taxpayer concerned and Revenue.
Section 17 of Finance Act 2006 provides, in general, that the tax free income allowed to artists is limited to 50% of the artist's income for tax purposes including the artistic income. Where artist's income for tax purposes, including the artistic income, is not greater than €250,000 the artistic income is fully exempt. The provisions of the section come into effect for 2007 and subsequent years. I am advised by the Revenue Commissioners that they have no indication at this time in relation to the impact of these provisions on the residence of taxpayers affected by the legislation.