Written answers

Thursday, 4 July 2024

Photo of Barry CowenBarry Cowen (Laois-Offaly, Fianna Fail)
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97. To ask the Minister for Finance the number of eligible claims currently being made for the rent tax credit made in counties Offaly, Laois, Westmeath, Longford, Meath and Louth and Kildare, respectively; and if he will make a statement on the matter. [28427/24]

Photo of Jennifer Murnane O'ConnorJennifer Murnane O'Connor (Carlow-Kilkenny, Fianna Fail)
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103. To ask the Minister for Finance the number of eligible claims currently being made for the rent tax credit made in counties Carlow, Kilkenny, Wexford and Waterford, respectively; and if he will make a statement on the matter. [28423/24]

Photo of Willie O'DeaWillie O'Dea (Limerick City, Fianna Fail)
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105. To ask the Minister for Finance the number of eligible claims currently being made for the rent tax credit made in counties Limerick, Clare, Tipperary, Cork and Kerry, respectively; and if he will make a statement on the matter. [28429/24]

Photo of Seán HaugheySeán Haughey (Dublin Bay North, Fianna Fail)
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115. To ask the Minister for Finance the number of eligible claims currently being made for the rent tax credit in Dublin; and if he will make a statement on the matter. [28425/24]

Photo of Jack ChambersJack Chambers (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 97, 103, 105 and 115 together.

The Rent Tax Credit (RTC), as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by the Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.

For the tax years 2022 and 2023, the maximum value of the credit is €1,000 per year in the case of a jointly assessed couple, and €500 in all other cases. Finance Act 2023 increased the value of the credit for the 2024 and 2025 tax years to a maximum of €1,500 for a jointly assessed couple and €750 in all other cases.

I am advised by Revenue that the Rent Tax Credit statistics currently available refer only to PAYE taxpayers. Data on self-assessed taxpayers are not yet available. These data will be available, in respect of the 2022 year of assessment, later in 2024 when the self-assessed tax returns for that year, filed in late 2023, are fully analysed.

Rent Tax Credit claimants are on a ‘taxpayer unit’ basis. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment.

Claims in respect of the 2022 and 2023 years of assessment can be made by PAYE taxpayers by submitting an Income Tax return for that year. For claims relating to 2024, PAYE taxpayers have the option of claiming the Rent Tax Credit due to them either as rent is incurred or at the end of the year through their Income Tax return.

The below table outlines the number of claimants by year of assessment and by county for 2022, 2023 and 2024. The 2024 figures are as at 25 June 2024. I am further advised by Revenue that the data are provisional and subject to change.

County 2022 Year of Assessment 2023 Year of Assessment 2024 Year of Assessment
Carlow 2,553 2,295 471
Cavan 2,356 2,327 466
Clare 3,528 3,276 770
Cork 31,128 27,919 6,468
Donegal 3,490 3,219 753
Dublin 129,437 122,371 29,217
Galway 19,629 16,818 4,135
Kerry 4,294 3,915 761
Kildare 10,022 9,397 2,171
Kilkenny 2,971 2,849 620
Laois 2,210 1,994 493
Leitrim 887 790 186
Limerick 13,419 11,499 2,658
Longford 1,637 1,566 306
Louth 3,864 3,703 811
Mayo 4,025 3,753 871
Meath 5,320 5,340 1,095
Monaghan 2,012 1,935 398
Offaly 2,328 2,209 492
Roscommon 1,790 1,714 396
Sligo 3,202 2,757 627
Tipperary 4,972 4,684 960
Waterford 5,348 4,916 1,151
Westmeath 4,041 3,808 881
Wexford 4,418 4,056 894
Wicklow 3,401 3,265 771
Not Currently Available 3,966 2,827 601
Total 276,248 255,202 59,423

Photo of Richard Boyd BarrettRichard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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98. To ask the Minister for Finance if intends to make any changes to the section 481 film tax credit in the forthcoming budget in light of the recommendations of the Budgetary Oversight Committee report on Section 481, particularly in relation to addressing employment rights, lack of employment security and recognition of service for film crew and the use of buy-out contracts for actors, performers, writers and directors; and if he will make a statement on the matter. [28561/24]

Photo of Jack ChambersJack Chambers (Dublin West, Fianna Fail)
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I am aware of the review published by the Oireachtas Committee on Budgetary Oversight following its examination of the section 481 film tax credit, and of the recommendations made therein. I am also aware of the progress made on a number of the recommendations, such as the convening of a stakeholder forum and the increase in the cap on eligible expenditure to €125 million.

In relation to employment rights, the Deputy will be aware that changes were previously made to the film tax credit to reinforce the requirement to adhere to employment rights legislation. Indeed, as part of the cultural certification process, an applicant company is required to submit an undertaking of compliance with all relevant employment legislation in relation to the film being certified. These conditions are to be met not just by the producer company but also by the designated activity company for each production.

Should any concerns in relation to employment rights arise, the Workplace Relations Commission (WRC) and the Labour Court are the organs of the State tasked with the resolution of specific workplace disputes. It is therefore appropriate that any relevant claims should be referred to these bodies for adjudication.

In relation to the intellectual property rights, I would note that copyright law falls within the remit of the Department of the Enterprise, Trade and Employment (DETE). Notwithstanding this, my officials have engaged at length with the stakeholders concerned, including representative bodies for actors and performers, to gain an understanding of relevant issues.

Copyright is relevant for many workers in the film sector, including actors, authors, producers and broadcasters, and Screen Ireland has previously engaged an independent facilitator to meet with key stakeholders to understand the various perspectives of those concerned. It is my understanding that this process has resulted in the drafting of relevant guidelines and that a further stakeholder meeting is expected to take place in the coming weeks.

Finally, it is worth noting that copyright legislation applies regardless of whether it is referenced as part of the application process for section 481 or not. If there are issues with copyright law as it currently applies, such issues are a matter for the Department of Enterprise, Trade and Employment.

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