Dáil Éireann Debate, Tuesday - 20 February 2018
149. Deputy Peadar Tóibín asked the Minister for Finance the steps the Revenue Commissioners has taken to ensure that much of the self-employment within the film industry is not bogus self-employment; and the investigations the Revenue Commissioners has made in the past five years to ensure that those registered self-employed are actually self-employed. [8496/18]
View answerI am aware that the Joint Committee on Culture, Heritage and the Gaeltacht, which is chaired by the Deputy, has recently considered working conditions in the Irish film industry. It is clear from discussions at the committee that the issue of working conditions in the industry is quite a complex one and that self employment may suit some individuals’ working arrangements.
The Deputy will be aware that earlier this year a report was delivered to myself and the Minister for Employment Affairs and Social Protection relating to “The use of intermediary-type structures and self-employment arrangements: Implications for Social Insurance and Tax Revenues”. I have already indicated that I will give careful consideration to the contents of the report.
As regards tackling the problem of bogus self-employment, I am advised by Revenue that it carries out a comprehensive programme of ‘outdoor’ compliance operations each year across a broad range of economic sectors, including the film industry.
The various operations are selected following a comprehensive assessment of all the risk indicators involved. These can include, for example, risks identified through Revenue’s own systems, data from third party sources and publicly available information.
Revenue has also confirmed that many of the operations are carried out on a multi-agency basis, which can include officials from the Department of Employment Affairs and Social Protection, DEASP, and the Workplace Relations Commission, WRC. The primary role of these joint investigation units, JIUs, is to detect non-compliance with tax and duty obligations, which includes non-operation of the PAYE system on foot of bogus self-employment.
Over the course of 2013 to 2016, inclusive, the JIU teams conducted over 12,000 such operations, which yielded in excess of €23 million in additional taxes and resulted in more than 8,000 new tax registrations. The 2017 figures are not yet fully collated but can be made available to the Deputy as soon as they come to hand.
If the Deputy or any other public representatives have information on any specific instances of suspected bogus self employment in the film industry, I would ask that they immediately inform Revenue, the DEASP and the WRC in order that each body can examine these for any non-compliance in their respective areas of responsibility.
