Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

I do not have time to go into it in detail, but I wish to mention in passing, following on from Deputy Hourigan's point about the digital gaming sector, that I do agree that in terms of investment in film - I do not think there is such a problem with animation - or any of these areas, we need to link the funding even more strictly to proper conditions of employment, pension entitlements and so on. I appreciate that the Minister has responded to issues that I have raised in respect of the film sector, but I want to inform him that the major recipients of section 481 film tax relief continue to essentially deny their responsibility to employees from one production to another, and indeed, continue practices of blacklisting employees who raise those issues. Despite the efforts of the Minister in that regard, they are signing declarations about compliance but then continuing as they have acted in the past. Further measures need to be taken there.

I wish to raise the issue of revenue raising. We are alone in the Dáil in asserting that we should increase the corporation tax rate and that it is immoral, essentially, that corporations in this country pay a lower proportion of their, in many cases, staggering profits in tax than the average worker does. How does the Minister sustain, on moral grounds, defending the very low levels of tax against attempts at an international level to bring in some reform? There is no excuse now that there is a big international move to increase the tax contribution of these multinationals.

On that general theme, given that we face huge challenges and crises in climate, housing and the health service that will require additional expenditure, should the Minister be looking at additional sources of revenue in the coming budget, particularly from sectors that have made big profits, or employers' PRSI, which is some of the lowest levels anywhere in Europe in this country, or financial transaction taxes or wealth taxes? These are things that would not punish ordinary workers who sustained us through the pandemic, but would begin to redistribute the vast accumulations of profits and wealth that continue to accumulate at the top of our society.