asked the Minister for Finance if he will extend the tax exemption provisions for creative writers living in Ireland to other practitioners of cultural activity, for example, musicians, especially in respect of earnings by them outside the State.

I am not satisfied that I would be justified in introducing legislation to extend the relief granted by the provisions of section 2 of the Finance Act, 1969, particularly in view of the Government's view that as a general principle equivalent incomes should bear equivalent amounts of tax.

Would the Minister not agree that, given the extremely beneficial and proper legislation introduced by Deputy Haughey when Minister for Finance exempting Englishmen, Frenchmen, Americans and sundry other types from Irish taxation, more is done for the Irish image in Europe by people like, at one end of the scale, Ronnie Drew and the Dubliners, and, at the other end of the scale, Frank Patterson and Bernadette Greevy, in popularising Irish music on the continent? Would he agree that these people are doing a job for this country which the lounge lizards of Longford-Westmeath are not doing?

There are many activities which one would like to exempt from income tax.

The Minister is not including, I assume, that late President's sex life?

I am dealing with music at the moment and we will stick to that field. It is wrong to assume that one particular activity is more worthy of tax relief than others. I accept all the Deputy has said about the contribution to music in general and Ireland's cultural image in particular arising out of the activities of the persons to whom he referred, but I would find it very difficult, for instance, to justify granting exemption to some international star who can make more in a one night stand than many a hard working person can make in one year.

This is an extremely serious matter. Is the Minister aware that one can become elected to the Dáil at the age of 25 and pursue a career which continues to the age of 90 while some of these performers of music have perhaps a ten year career, like boxers, but they are subject to penal income tax? The exemptions so gracefully given by Deputy Haughey should be extended to all people whose earning career is similar and short lived.

Listening to some of the sounds emanating from some of these people I am surprised if they would survive even ten years. Several of them sound as though they are dying in the process of singing.

31.