Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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237. To ask 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]

Paschal Donohoe (Dublin Central, Fine Gael)
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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

Self-Employed Individuals

* 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.