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

I will respond to the points raised by the Deputy. Before I do so and as we approach the end of the Bill, I wish to signal to the committee that I may table an amendment on Report Stage regarding an issue relating to reliefs for the maritime sector. It will be one of a small number of reliefs I will bring forward. I am considering the matter.

I am interested in the film industry. I listened carefully to the many important issues the Deputy raised during the passage of the first Finance Bill for which I was Minister for Finance. My Department followed up on those points the following year because he raised several principled issues. All his issues are principled but he raised some specific issues in this regard. During the passage of that Bill, he asked me in the Dáil what would happen to the tax credit if I make a relief available on the basis of quality employment as defined by regulations but that quality employment is not provided. He further asked how one can be sure the quality employment laid out in the regulation is bring provided. I recall stating that I would have to consider the issue and see whether there were ways in which I could address it. We did so in the following Finance Bill because through the various powers available to me, of which there are many, I wish to make progress in ensuring that if we say we will make a tax relief or a support available for particular areas, those areas deliver in a way that is also good for workers and their living standards. I am clear in that regard. I wish to acknowledge the work done in this area by my Department. Through engagement with several other Departments, a new certification process has been undertaken. We worked with our colleagues in the Department of Culture, Heritage and the Gaeltacht in this regard and they laid out conditionality relating to the access of the relief.

On the particular matter to which the Deputy is referring, the conditions must be met by the qualifying company or, as he termed it, the DAC, as well as the producer company. If a producer does not comply with the employment and skills development requirements set out by the Minister for Culture, Heritage and the Gaeltacht, it may not be eligible for the corporation tax credit and any amount claimed may be recoverable with interest.

My officials advise that following a joint request from the Irish Congress of Trade Unions, SIPTU and Screen Producers Ireland, the WRC has agreed to undertake an audit of the independent film, television and drama production sector with a view to examining industrial relations practice in the sector and assessing any issues that emerge. I understand a consultation was undertaken in this regard and the deadline for the consultation has closed. The Deputy and I discussed this matter during the passage of the Finance Bill last year. I cannot shape or change the nature of employment within a sector of the economy. As he will be aware, employment in this sector tends to be related to particular projects such as films or plays. I cannot influence the way that employment is structured or its short-term nature compared with other forms of employment; what I can influence is how we make tax relief available, the conditions upon which it is available and how it is overseen. That is what we are looking to do.