I have been informed by the Revenue Commissioners that the information furnished on income tax, VAT and corporation tax returns does not require the yield from a particular sector of trade to be identified. In these circumstances, the amount of tax revenue collected in respect of film and television drama activities cannot be readily identified from the overall yield from taxation. Accordingly, the specific information requested by the Deputy is not readily available and could not be obtained without conducting a protracted examination of the Revenue Commissioners' records.
For the Deputy's information the following table gives a breakdown for the years 1993-94 to date, of the number of film productions certified by the Revenue Commissioners as qualifying for relief under section 481 of the Taxes Consolidation Act 1997, the total amount of tax forgone and the total amount invested under section 481 in respect of such film productions.