Ms Aoife O'Sullivan:

On Monday, we received the good news that the agreement had been passed. It is a new shooting crew agreement for the industry on which there were difficult negotiations for three years involving SIPTU, helped by the guilds that represent the various unions. That was really good to get across the line. It is so good for employee relations. It includes a transferable pension scheme that can go from production to production, increased pay rates, and a monitoring committee that makes sure the relevant document is live. The monitoring committee will be in place to make sure that rates, including night rates, and anything will have to change and stay relevant will do so over time. I am aware that 83% of the SIPTU membership voted in favour of the agreement. I do not have the percentage of the industry that is in SIPTU. We can get the figures for the Deputy after the meeting and send them on to her. As far as I am aware, the rate is quite high.

On tax relief, and the self-assessment procedures regarding section 481, is the new system put in place in 2018 is better or worse than the previous one? How do the witnesses find it?