Finance Bill 2020: Committee Stage
Seanad Éireann — 2020-12-11
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Rónán Mullen (IND), National University of Ireland

If I may address this point, I had arranged with the Cathaoirleach that I would do so. There is an error in the ruling. This is an issue the Minister of State may also very well be interested in. The purpose of the amendment is to address an abuse, as I see it, in the current availing of the artists' tax exemption. The effect of my recommendation, of course, because it is not an amendment being a money Bill, would be that a provision in the tax code that allows those responsible for works of artistic or cultural merit to avail of a tax break of up to a limit of €50,000 tax-free earnings in the year in which the exemption is granted would not apply to public representatives, Oireachtas Members, retired public servants in receipt of a pension of €20,000 or more, or those who have earned at least €100,000 in any of the preceding three tax years. The artists' tax exemption was originally introduced in 1969 by Charles Haughey.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2020-12-11/debate/main
Retrieved: 2026-08-14T04:48:55+00:00
Sitting date: 2020-12-11