Emin, great!

The government is currently considering a whole new raft of legislation that it hopes will irritate 'conceptual artist' Tracey Emin. The plan by the Treasury to raise the top rate of tax to 50% has been tremendously popular because it has led to the artist threatening to quit Britain. Some are now wondering whether the government should go further and create a new round of legislation that will effectively 'seal the deal'.

Emin, whose masterpieces include an un-made bed complete with dirty knickers, and a tent with the names of her lovers stitched into it, is considered in some quarters to have been grossly overpaid for what she has contributed to culture. Some have therefore advised her to keep schtum and not remind everyone that her efforts have made her a millionaire. Others have simply cheered at the prospect of her leaving Britain, just as they did when Andrew Lloyd Webber threatened to leave in 1997.

But Emin maintains that she is so disgusted that her bountiful earnings are to be taxed at 50% that she has considered moving to Provence where many former artists have lived and worked. And indeed it is mind blowing to think what Emin might be able to do with a sunflower, in the light of her previous efforts with inanimate objects.

Emin said that the government has failed to grasp the importance of the creative industries, especially of her brand of conceptual art. "At least in France they understand artists, and have traditionally helped them out."

However when the French government was questioned on the issue of Emin coming to France, a spokesman for the French Treasury replied that they were now considering a whole raft of emergency legislation that would ensure that the artist remained firmly on this side of the channel.