Tuesday, 23 July 2019

Ceisteanna (171)

Richard Boyd Barrett

Ceist:

171. Deputy Richard Boyd Barrett asked the Minister for Finance the number of persons employed in live action film making as PAYE workers and self-employed in each of the years from 2012 to 2018, in tabular form; the income earned for both categories in these years; the net income tax paid for each of these categories for each of these years; and the tax foregone in deductions, allowances and reliefs for each of the categories in each of these years; and if he will make a statement on the matter. [31943/19]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

I am advised by Revenue that tax records are categorised by activity using an EU standard known as the NACE (economic activity classification) codes. 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, the incomes, the tax and USC, the total of allowances, deductions, reliefs and reductions and the total of tax credits for taxpayers in NACE sector 5911, broken down by employees and self-employed cases, are set out in the following tables. These tables provide data from 2012 to 2016, the latest year for which data are currently available.

PAYE Employees:

Number of Taxpayer Units

Income

€m

Tax

€m

USC

€m

Total of allowances, deductions, reliefs, reductions €m

Tax foregone relating to allowances, deductions, reliefs and reductions

€m*

Total of Credits

€m

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

* The tax foregone is calculated using an average marginal rate (AMR) of 30%.

Self-Employed Individuals:

Number of Taxpayer Units

Income

€m

Tax

€m

USC

€m

Total of allowances, deductions, reliefs, reductions

€m

Tax foregone relating to allowances, deductions, reliefs and reductions

€m*

Total of Credits

€m

2016

548

21

3

1

2

0.6

2

2015

496

18

3

1

2

0.6

1

2014

477

16

2

1

1

0.3

1

2013

446

14

2

1

1

0.3

1

2012

417

13

2

1

1

0.3

1

* The tax foregone is calculated using an average marginal rate (AMR) of 30%.