Mr Niall Walsh studied sculpture in Dun Laoghaire College of Art and Design in the late 1980s and is now established as a sculptor and based in Killargue, near Manorhamilton, Co Leitrim.

He has been working on public commissions in recent years and has bought a house and developed the Buckhill-Barr studios with his partner, Ms Anna Macleod.

The Dublin-born artist applied for exemption four years ago and got it, but he didn't need to avail of it for income purposes until two years later. He is currently working on a series of four sculptures, commissioned by Sustrans and Banbridge District Council. The work will be sited on a cycle track along the Portadown to Newry canal.

Mr Walsh found out about the artists' exemption scheme from the Sculptors' Society of Ireland and decided to apply for it because it would simplify his financial affairs.

He found the process very simple and fast, as he easily satisfied the criteria for original works of art.