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

I thank the Deputy and will deal with the different points he has made. I will make a point I think is relevant to the concern the Deputy raised about the role and operation of DACs. A DAC is required to exist for a year after the cessation of a project in order to receive that tax benefits of section 481. That may not have been relevant a few years ago because we did not have the kind of framework, from an industrial relations perspective, that now exists. I acknowledge that the Deputy has played an important role in making that happen. There is a framework in place within the sector to deal with issues relating to pensions and how people are treated. The DAC must exist for a year after the project has ceased. We now have a framework through which issues such as this can be dealt with. Surely the space is there within the WRC or the Labour Court to hear issues relevant to the agreements that have now been brokered within a year after a project has concluded.

I understand the Deputy's point that a DAC does not exist after a period of time and someone can feel like they are going from DAC to DAC even though the group of people in these DACs may well be the same. However, the difference between now and the past is that we now have agreements against which the conduct of employers needs to be evaluated. I would be surprised if the Labour Court or the WRC was unable to deal with the issues within a year. During that year, the DAC is still required to be in existence as a condition of receiving the section 481 relief. That is a big difference when compared with where we have been in the past. I do not mean that in the sense of what has happened from a tax point of view, as we debated last time, but simply from the perspective of the kind of work that has happened from a labour relations point of view within the sector.

The Deputy said that many of these films or television series would not be made without them. To be more specific, they would not be made in Ireland without it. The content would still be made because the demand for films and television series that are all over streaming channels is hotter than it ever has been. They would still be made but the question is where they would be made. We want them to be made in Ireland to benefit all who work in the sector. I do not like to refer to people who work above and below the line. I want jobs for all those who work in the sector. I have met a few such people recently and it appears the sector is extraordinarily busy at the moment and doing very well.

In response to the different issues the Deputy has raised, I will say a word about progress that has been made. The WRC, in August 2020, made four different recommendations. It recognised the importance of good industrial relations and anticipated or was looking for an agreement that would deal with issues relating to pay, terms and conditions, travel time, overtime, sick leave, pensions and all of the issues one would expect to be dealt with in any good workplace. That is now in place for those involved in shooting films or television series. That was agreed between SIPTU and Screen Producers Ireland. That includes within it an industry pension screen, an agreement about how this will be monitored and a commitment to a work-life balance policy.

The Deputy also made a point about skills and training. An agreement is now in place between Screen Ireland and Screen Skills Ireland to put a greater focus on training and upskilling. Screen Skills Ireland has in the past two years, I am informed, completely changed the operation of the upskilling requirement of section 481 relief to provide far more skill opportunities and training opportunities, regardless of whether a worker is joining the industry for the first time or has been at it for a little while. There is also more recognition of the role of guilds within the industry and on how HR can be improved within that sector. I imagine that is critical for dealing with many of the different issues the Deputy has raised.

I will continue to take an active role in what goes on here. My officials and I accept the importance of points the Deputy raised two finance bills ago. We are making progress. We could always make more, but I think we are making progress. I met representatives from SIPTU and Screen Producers Ireland to indicate my interest in this subject. The account they gave me of what was going on in the sector was pretty positive. They talked about the good change that is happening and I was encouraged by that. We will continue to keep at this.

I do not believe that the Finance Bill is the way in which reports on this issue should be provided and that is why I am not accepting these amendments. I will continue to monitor this issue and see how we can support gradual positive change within a sector that is important to Ireland but within which there are issues that need to be addressed.