The artists tax exemption is quite simply wrong. People should be taxed on what they earn not what they do. A hospital cleaner for example does vital work keeping (hopefully) MRSA at bay but nobody suggests that cleaners are exempt from tax.

most artists have modest earnings and are not liable for income tax or if they are, not very much tax. When the exemption was originally brought in low earnings were subject to tax but in recent years income tax has been much reduced.

Currently, only artistic earnings over €250,000 pa (?) are subject to income tax. this was too much for poor Bono and the boys and they 'fled' to an off shore Dutch tax haven.

The scheme has become a farce. Well off people who write a one off book are getting the exemption. For example 'red' Ruairi Quinn got the exemption on his memoirs.

It should be abolished in the budget next week. but it won't. Poor cecelia Ahern couldn't be asked to contribute to the nation's coffers....