ANOTHER significant group of immigrants to Ireland is writers and artists drawn by legislation passed in 1969 which allows those involved in producing original and creative works of cultural or artistic merit" total exemption from income tax. Morgan Llwellyn, chairwoman of the Irish Writers' Union and herself an immigrant from the US, says: "This exemption has done so much for Irish credibility abroad, giving us a reputation of a country that values the literary and the cultural."

Ms Llwellyn, author of several novels based on Celtic myths, moved to Ireland in 1986, living in Clare for three years before moving to Dublin. In 1989 she relinquished her US passport although, as she had Irish parents, she could have retained dual citizenship. "It was important for me psychologically to proclaim my Irishness. I was uncomfortable with this feeling of having a foot in either place. Constance Markievicz once said that being Irish is an option. I consider it a great privilege."

Writers and artists who remain in Ireland stay for other factors besides the tax exemption, Ms Llwellyn believes. "Sometimes the exemption is not worth all that much. For an American writer, for example, the exchange rate might mean that it's not that huge a benefit. Those who stay are here because they have grown to love the country. It's not just about money."

And she's not surprised to find that the number of artists and writers choosing to stay is increasing. "There has never been a better time to live n Ireland,"she says. "I've been visiting here since I was born, and it's great to see how the country has opened up, even in the 10 years I have lived here. Technology and services have improved so that Ireland is now a more comfortable place to be than ever before. That's not just an economic thing, it's psychological too and for writers and artists that makes it a more attractive country."