Tax Data

Dáil Éireann Debate, Tuesday - 22 September 2020

Tuesday, 22 September 2020

Ceisteanna (237)

Richard Boyd Barrett

Ceist:

237. 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 2012 to 2019; the income earned for both categories in the period; the net income tax paid for each of those categories for each of the years; and the tax foregone in deductions, allowances and reliefs for each of the categories in each of the years in tabular form. [24800/20]

Freagraí scríofa

Minister for Finance

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.