The subsidies and tax exemptions artists receive are small so if you are arguing for less state subsidy or its the least of the problems you should look at.

I am not convinced that this particular scheme is a good idea, but the alternative is not a free market.

> then maybe small businesses?

Big business already receives both explicit exemptions and defacto ones. Ireland is part of the mechanism that lets they structure their businesses in ways that avoid tax that are not available to small businesses.