Oireachtas Joint and Select Committees

Wednesday, 14 December 2022

Committee on Budgetary Oversight

SBO Tax Expenditures: Film Relief Section 481 Tax Credit (resumed)

Photo of Mairead FarrellMairead Farrell (Galway West, Sinn Fein) | Oireachtas source

From what we have been hearing from people, the reality seems to be that this is very commonplace. Mr. Lowe clearly has a different point of view but we have also listened to what other people have told us, which is that these issues are so commonplace that they feel the problem is far more systemic. I do not know if that is the correct word but Mr. Lowe knows what I am trying to get at. Single cases are probably not the answer to the problem. That is why we are concerned and are having this discussion in the committee. We feel that the issue is broader and that we should not focus on just one case at a time.

Mr. Lowe noted that on-the-job training is a common way in which people develop their skills. Does he feel that this is an appropriate form of development plan for the purposes of passing the industry development test? Can he explain what he means by that because it is important for us to hear? We have been very clear on what we have heard. It would be interesting to hear what Mr. Lowe has to say in that regard.

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