96. Deputy Richard Boyd Barrett asked the Minister for Finance the ongoing efforts being made by his Department and the Revenue Commissioners to ensure full compliance by film production companies with the conditions attached to receipt of section 481 film tax relief particularly following a recent ruling by the scope section that one of the regular recipients of section 481 over many years was found to have wrongly classified an employee as self-employed and in circumstances in which many workers in the industry claim this practice is widespread; and if he will make a statement on the matter. [17197/21]

Summary

96. Deputy Richard Boyd Barrett asked the Minister for Finance the ongoing efforts being made by his Department and the Revenue Commissioners to ensure full compliance by film production companies with the conditions attached to receipt of section 481 film tax relief particularly following a recent ruling by the scope section that one of the regular recipients of section 481 over many years was found to have wrongly classified an employee as self-employed and in circumstances in which many workers in the industry claim this practice is widespread; and if he will make a statement on the matter. [17197/21]

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Timeline

1. 31 March 2021

   Tax Reliefs

   96. Deputy Richard Boyd Barrett asked the Minister for Finance the ongoing efforts being made by his Department and the Revenue Commissioners to ensure full compliance by film production companies with the conditions attached to receipt of section 481 film tax relief particularly following a recent ruling by the scope section that one of the regular recipients of section 481 over many years was found to have wrongly classified an employee as self-employed and in circumstances in which many workers in the industry claim this practice is widespread; and if he will make a statement on the matter. [17197/21]

   Source: written

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• Tax Reliefs

  xml · EN · 31 March 2021

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Sponsors

• Boyd Barrett, Richard. · Asking member
• Finance · Finance · Addressed to

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