My Department has no scheme in respect of uillean pipe makers. The legislative provision in the Social Welfare Bill 2022 follows directly on foot of a provision of the Finance Bill 2022, which inserted a new section 216F into the Taxes Consolidation Act 1997. This new section provides for an exemption from income tax up to €20,000 for certain profits arising from the production, maintenance and repair of certain musical instruments. Accordingly, it is necessary to provide that such exempted income remains assessabl…