What happens if you are an improv actor I wonder?

I think it's because to qualify one must be engaged in a 'creative' activity and acting is classed as an 'interpretative' activity.

Maybe the actors I know just don't pay tax 'cos they don't earn enough. It's a definite possibility.

I think it only applies to sculptors, musicians, novelists, playwrights and painters.

I'd love to see how they try and classify conceptual artists and such. In general I don't like the rule anyway. Stupid Charles Haughey.

All those that write for screen, too.

I love it, I must say. Though, I'm fairly sure there are loop-holes galore in it. A rather successful playwright once told me she was paying 5% tax. I presume that, even before the new legislation, having West End hits was going to be something you'd be stung for.

IAmNotReallyASpring, when you say, "You can choose your nationality" what does that mean? Do you get to enroll as a citizen under the term of your choice, or are you talking about how people identify themselves?

I guess I'm just a begrudger. Y'know "Why should I have to pay tax when they don't?" Living near the most affluent region in Dublin and seeing Bono and co. floating about doesn't help much eaither, I don't think.

If they had that here -- I think I might still be painting.

I don't expect that most people who take advantage of that tax break are Bono rich.

Well yeah, but why couldn't they just pay tax is their earning bracket like the rest of us? I rarely earn enough to pay tax, so I don't. When I do, I do, though it's not very much. If I earned more, I'd pay more. I don't see why it should be any different for artists, call me a philistine if you will.

I think in America it is close to impossible to earn so little that you don't pay tax. Mostly, you need to have children or own a home to get any discounts. The only year I was "exempt" I was 15 and earned $300. The next year I earned about $3,000, and paid tax on it.