Nearly 90 per cent of Scots artists earn less than £10,000 a year.

As prominent figures in the arts world called for tax breaks for artists in Scotland, a survey by the Scottish Artist's Union (SAU) found half of artists who responded to its questions do not believe the arts sector is "healthy and viable".

The report sets out the findings from the third annual survey of 422 members this year.

It finds nearly 60 per cent have never had public funding and 62 per cent get less than the recommended SAU Rates of Pay for paid professional work.

Nearly 80% seldom or never get exhibition payment fees. Only 2% can earn over £20,000, below the median wage in Scotland of about £26,000, the report says.

It adds: "Many artists have to subside their practice through additional employment which limits the time they can devote to undertake and develop their professional activity. Those that cannot secure extra income may be facing extreme financial difficulties."

It adds: "Once again we highlight that the principle of exhibition payment rights has been established but is rarely implemented. It is disheartening that so many of our artists seldom or never receive any fees for exhibiting in the public domain."

This week the leader of Creative Scotland, Janet Archer, and the chairman of Museums Galleries Scotland, Douglas Connell, backed the idea for tax breaks for artists being given by the Scottish Parliament under new powers.