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

These are precisely the issues that need to be discussed. People acquire through the operation of law a contract of indefinite duration when they work a certain amount of time over a certain period for a particular employer. The difficulty in this situation occurs when those cases are taken and the employees go in.

Every time, without exception, as we can see from the transcripts of proceedings, the recipient of the section 481 relief states something like, "I have never been that person's employer and I could never be that person's employer because the DAC is the employer." What the recipients are, in effect, saying is, "I set up the DAC and I only set it up as an accounting tool, but somehow I am managing to separate myself, the recipient of section 481, from this DAC thing, which is only an accounting tool, but legally it is allowing me to absolve myself of any responsibility for the people who worked on the film production." That is continuing to happen, even after all the compliance certificates and all the rest of it, because of the DAC structure.