Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Mr. Arkins's testimony is very powerful. The way he has been treated is simply not acceptable. Nobody should be punished or blacklisted or lose his or her employment for advocating for better working rights for themselves and their fellow workers, and I hope this hearing can get to the nub of some of this. Given the testimony we have heard, it is clear, as he said, that a signed statement that screen producers submitted to the Labour Court claimed that their members cannot have an employment relationship with workers because of the operation of section 481, and as we know, employees are employed through DACs. It appears, however, that that is in conflict with section 481, given that section requires the applicant to give an undertaking to provide quality employment and to comply with all the relevant employment legislation. How can a company, therefore, benefit from section 481 and the tax reliefs that flow from it and give that undertaking if it does not employ anybody? Has Mr. Arkins or any of our other guests had any interaction with the Department of Finance regarding how companies are qualifying under these rules given they are not employing employees directly, are leaving that to DACs and are then operating at an arm's length from it?