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%.
