Noel Rock
Question:135. Deputy Noel Rock asked the Minister for Finance to set down the total amount of revenue received by the State in 2016 through the entertainment industry; and if he will make a statement on the matter. [8184/17]
View answerTuesday, 21 February 2017
Questions (135, 136)
Noel Rock
Question:136. Deputy Noel Rock asked the Minister for Finance to set down the total amount of revenue received by the State in 2016 through domestic artists in the entertainment industry; and if he will make a statement on the matter. [8185/17]
View answerWritten answers
I propose to take Questions Nos. 135 and 136 together.
I am advised by Revenue that the available information is in respect of net tax receipts from entertainment activities using the sectorial identifier on the tax records called "NACE code" (the current version of which is referred to as NACE Rev.2), an internationally recognised economic activity code system.
The receipts shown in the following table relate to the NACE sector "Arts, Entertainment and Recreation", which includes "Creative, arts and entertainment activities". This would include tax in respect of all activities on record associated with these taxpayers.
|
- |
VAT |
PAYE* |
Income Tax** |
Corporation Tax |
Capital Gains Tax |
Total |
|
|
€m |
€m |
€m |
€m |
€m |
€m |
|
2016 |
18 |
13 |
34.6 |
3 |
3 |
71.6 |
* PAYE includes PAYE Income Tax and PAYE USC.
** Self-assessed Income Tax cases and includes Income Tax, Non-PAYE USC and PRSI.
I am further advised that it is not possible to separately identify domestic artists based on Revenue records.