Oireachtas Joint and Select Committees

Thursday, 28 November 2019

Public Accounts Committee

2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production

9:00 am

Photo of Catherine MurphyCatherine Murphy (Kildare North, Social Democrats) | Oireachtas source

I will move on to a few other issues. While the representatives from the Department are here, I wish to ask them about the film industry. The alternative employment test is one of the tests that satisfies whether or not there is a qualification. I appreciate that the film industry brings other benefits besides employment, such as showcasing the country and encouraging spending in the country. If that is one of the criteria, how can one apply that test if there is no definition of what constitutes quality employment? Is the Department fully taking on board such a definition is required and, if so, when will it be in place?

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