Artistic output is exempt from income tax (https://www.citizensinformation.ie/en/money_and_tax/tax/inco....)

Only up to a small amount yearly now. It used to be everything but they changed it a decade ago.

Worth nothing that this 'small amount' is 50,000 euro. Which is almost double the total income of the median fine artist or writer.

Sources:

Exemption - https://www.citizensinformation.ie/en/money_and_tax/tax/inco...

Writers salary - https://www.irishtimes.com/culture/books/the-500-a-year-care...

Artist salary - https://www.glassdoor.ie/Salaries/artist-salary-SRCH_KO0,6.h...

Sure, but for Anne McCaffrey/many famous authors who moved to Ireland it's a really small amount.

I agree with the cap, as people earning more than 50k p.a. from their arts don't need it.

As a writer I do too. There are many issues with the scheme, primarily around the elements of 'writing' which are technically essential to making a living (teaching, talks etc), but not covered in the requirement that income be primarily from writing. That said, it shouldn't be an excuse for very wealthy people to use Ireland as a tax haven. We already get enough of that with the corporate tax rate.