Bríd Smith (Dublin South Central, People Before Profit Alliance)
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30. To ask the Minister for Finance the action he will take to ensure that the film tax relief scheme is been properly administered and is not being abused by companies in relation to the use of trainees and in building a sustainable film industry here; and if he will make a statement on the matter. [47895/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by the Revenue Commissioners that they are not in a position to track detailed information in relation to the trainees. However, it is possible to examine the applications for relief received during the calendar years 2015, 2016 and 2017, and the following is based on an analysis of those applications:

The number of trainees refers to projected number of individual trainees on each film project at application stage and these posts vary in duration from a few days to many months, depending on the length of the specific project. I am advised by Revenue that they cannot calculate the full time equivalent figures for these trainee positions.

As a tax expenditure of the Taxes Consolidation Act 1997, Section 481 is subject to the requirements of the Department of Finance tax expenditure guidelines. As a requirement under the guidelines, reliefs such as section 481 are required to be reviewed periodically. A full ex post analysis and review of section 481 will be undertaken in line with the tax expenditure guidelines prior to any announcement on the extension of the relief beyond 2020. Should issues arise in relation to section 481 being utilised in a manner for which it is unintended, I will ask my officials to investigate these matters as part of the review.