I am advised by Revenue that tax records are categorised by activity using an EU standard known as NACE codes (economic activity classification). This classification system does not separately distinguish live action film making, but NACE code 5911 relates to the sector ‘motion picture, video and television programme production activities.’
The number of taxpayer units, their incomes, the tax and USC deducted, the total of allowances, deductions, reliefs and reductions applied and the total value of tax credits applied for taxpayers in NACE sector 5911 is set out in the tables below, broken down by employees and self-employed.
The tables provide data from 2012 to 2018, the latest year for which data are currently available.
PAYE Employees
-
|
Number of Taxpayers
|
Income
€m
|
Tax
€m
|
USC
€m
|
Total of Allowances, deductions, reliefs, reductions
€m
|
Estimated Tax Foregone relating to allowances, deductions, reliefs and reductions
€m *
|
Total value of Credits
€m
|
2018
|
5,146
|
200
|
36
|
7
|
3
|
0.9
|
16
|
2017
|
5,277
|
191
|
34
|
7
|
3
|
0.9
|
16
|
2016
|
5,589
|
199
|
35
|
8
|
3
|
0.9
|
16
|
2015
|
5,201
|
179
|
31
|
9
|
3
|
0.9
|
15
|
2014
|
5,106
|
162
|
28
|
9
|
3
|
0.9
|
14
|
2013
|
5,100
|
160
|
28
|
9
|
3
|
0.9
|
14
|
2012
|
4,572
|
158
|
28
|
9
|
2
|
0.6
|
13
|
Self-Employed Individuals
-
|
Number of Taxpayer Units**
|
Income
€m
|
Tax
€m
|
USC
€m
|
Total of Allowances, deductions, reliefs, reductions
€m
|
Estimated Tax Foregone relating to allowances, deductions, reliefs and reductions
€m *
|
Total value of Credits
€m
|
2018
|
646
|
23
|
3
|
0.1
|
2
|
0.6
|
2
|
2017
|
618
|
22
|
3
|
0.1
|
2
|
0.6
|
2
|
2016
|
548
|
21
|
3
|
0.1
|
2
|
0.6
|
2
|
2015
|
496
|
18
|
3
|
0.1
|
2
|
0.6
|
1
|
2014
|
477
|
16
|
2
|
0.1
|
1
|
0.3
|
1
|
2013
|
446
|
14
|
2
|
0.05
|
1
|
0.3
|
1
|
2012
|
417
|
13
|
2
|
0.04
|
1
|
0.3
|
1
|
* The estimated tax foregone is calculated using an average marginal rate of 30%. **Where a couple are jointly assessed for income tax purposes, they are counted as one taxpayer unit; the NACE sector is based on the assessable spouse.