Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I propose to take Questions Nos. 8 and 37 together.

As the Deputy has said, we have dealt with this matter at length in the context of the Finance Bill. I would like to reiterate briefly the key points I have shared with the Deputy. A significant change I am making this year relates to the potential for inflated claims. I am legislating to change the way companies claim the tax credit to provide that they will have to apply for payment of the tax credit under the self-assessment system. This will bring the operation of the credit within the normal penalty and prosecution provisions for incorrect claims. I am introducing a further amendment to the film tax credit as an important first step in addressing concerns that have been raised with regard to training. The splitting of the certification process between Revenue and the Department of Culture, Heritage and the Gaeltacht, and the requirement for the production company to apply to that Department before the commencement of the main production, will allow for earlier engagement on the training requirements associated with the credit. I am advised by Revenue that it carries out a comprehensive programme of outdoor compliance operations each year. Many of these operations are carried out on a multi-agency basis and can include officials from the Department of Employment Affairs and Social Protection and the Workplace Relations Commission. The primary role of the joint investigation units is to detect non-compliance, including non-operation of the PAYE system on foot of bogus self-employment.

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