Fine Gael arts spokeswoman Olivia Mitchell criticised the failure to implement guidelines on the artists’ tax exemption, 18 months after they were promised.

She highlighted the exemption granted to former taoiseach Bertie Ahern for his autobiography.

“It goes against the spirit of the legislation, which was to help new struggling, emerging artists. God knows Deputy Bertie Ahern is not one of them,” she said.

Minister for the Arts Martin Cullen said, “part of the difficulty, as the Deputy knows well, is how to frame this in a legislative sense”.