Oireachtas Joint and Select Committees

Wednesday, 5 October 2022

Committee on Budgetary Oversight

Film Sector Tax Credits: Discussion

Photo of Neasa HouriganNeasa Hourigan (Dublin Central, Green Party) | Oireachtas source

All those present in the committee room are asked to exercise personal responsibility to protect themselves and others from the risk of contracting Covid-19. Today we are looking at tax reliefs in the film sector. For clarity we will have two sessions today. First, we will have an hour and a half with representatives of the Irish Film Workers Association, IFWA, and then representatives of Irish Equity will appear at 7 p.m.. I welcome Mr. John Arkins and Ms Liz Murray from the IFWA.

Before we begin, I wish to explain some limitations to parliamentary privilege and the practice of the Houses as regards references witnesses may make to other persons in their evidence. The evidence of witnesses who are physically present or who give evidence from within the parliamentary precincts is protected pursuant to both the Constitution and statute by absolute privilege. However, witnesses giving evidence remotely from a place outside the parliamentary precincts may not benefit from the same level of immunity from legal proceedings. They are reminded of the long-standing parliamentary practice to the effect that they should not criticise or make charges against any person or entity by name or in such a way as to make him, her or it identifiable or otherwise engage in speech that might be regarded as damaging to the good name of the person or entity. Therefore, if their statements are potentially defamatory in relation to an identifiable person or entity, they will be directed to discontinue their remarks. It is imperative that they comply with any such direction from me.

Members are reminded of the long-standing parliamentary practice to the effect that they should not comment on, criticise or make charges against a person outside the Houses or an official, either by name or in such a way as to make him, her or it identifiable. I remind members of the constitutional requirement that members must be physically present within the confines of the place where Parliament has chosen to sit, namely, Leinster House, in order to participate in public meetings. I will not permit a member to participate where he or she is not adhering to this constitutional requirement. Therefore, any member who attempts to participate from outside the parliamentary precincts will be asked to leave the meeting.

I remind members and witnesses that the remit of the committee is limited to tax expenditure and the film relief tax credit. The wider industry or sector is not necessarily within the committee's remit and any issues or cases specific to individuals or companies should not be discussed at this session. I invite Mr. John Arkins and Ms Liz Murray to make their opening statements.

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