A call for an end to high-earning artists, such as rock stars and novelists, claiming tax exemption on their euro millions has been made by the chairman of the Oireachtas finance committee.
Mr Seán Fleming TD has urged the introduction of a cut-off point above which artists could not exempt their income from tax.
He made the call after figures he requested from the Revenue Commissioners showed that 28 artists earned €62 million between them in the short tax year 2001. The special tax exemption for artists is unique to Ireland.
The figures were proof that overuse of the relief system must be stopped, he said.
These figures covered the short tax year 2001. However, they showed that in a full year 1,323 artists, with a combined income of €107 million, claimed the exemption.
"My main concern is that 28 artists, representing 2 per cent of the total number involved, between them achieved 58 per cent of the total exemptions, €62 million. This must stop," Mr Fleming said.
He said he appreciated that around 1,000 artists out of the 1,323 had relatively low incomes and he supported the continuation of tax relief for those artists.
The original intention of the exemption was to support these artists, he added.