asked the Minister for Finance the number of cultural workers in the literary field exempt from income tax and the total amount of tax involved.

Of a total of 1,007 determinations made to date by the Revenue Commissioners under section 2 of the Finance Act, 1969, 669 are in the two categories relating to literary works. A breakdown of that figure by reference to these categories is as follows:

As there were 84 individuals who qualified for determinations in both categories, the 669 determinations covered 585 individuals.

The cost to the Exchequer of the exemption provided under section 2 of the Finance Act, 1969, in respect of all five categories of works covered by the section is estimated at about £0.5 million a year but this cost may be somewhat theoretical since some of those benefiting from the exemption might not, otherwise, choose to live in this country. While it is not possible to give a breakdown of the cost as between the various categories it is considered that the major portion of the cost is attributable to literary works in categories (a) an (b).

Question No. 19 has gone for written reply.