It follows the Tax Appeals Commission (TAC) finding that ‘Sound Bath’ by Co Waterford-based artist Muireann Nic Cába is “a unique sculpture” that does meet the criteria for qualifying for the ‘Artists’ Exemption'.

Across 2013, 2014 and 2015, the farmer declared a combined income of €493,443 but the TAC found that lodgements to his accounts during that time totalled €1.99 million.