Oireachtas Joint and Select Committees

Wednesday, 14 December 2022

Committee on Budgetary Oversight

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

Mr. Andrew Lowe:

To reiterate what I said earlier, we are here today to talk about the perspective of Element Pictures; we do not represent the industry. We are members of SPI but it is for SPI to talk about its own policy. As members of SPI, we would very much welcome a collective agreement in Ireland that adequately remunerated and looked after all performers and enabled us to operate in a clear and transparent fashion. I would have no problem with that.

The Deputy referred to the Protection of Employees (Fixed-Term Work) Act 2003. I am not a lawyer but am quite familiar with the provisions of that legislation, precisely because, in respect of each and every section 481 application we make, I have to sign a statement that we will comply with the relevant legislation, particularly certain Acts listed. The Fixed-Term Workers Act 2003 is included. More particularly, section 9(2) of the Act is highlighted as a measure we will comply with. Before signing, I look up the Act just to make sure I understand what we are doing. Section 9(2) deals with where an employee has a series of consecutive fixed-term contracts. It states that where the terms of two or more fixed-term contracts exceed four years, the employee is entitled to full-time employee status. I can say with confidence, ignoring the DACs and considering only projects that Element Pictures has initiated, that we have never had an employee who has worked consecutively for four or more years on a series of fixed-term contracts. Therefore, I do not accept the assertion that we are not complying with the legislation and that it cannot apply. It does apply. If we ever had a production that went on for more than four years and had people on fixed-term contracts, there would be an issue. No doubt, it would have to be addressed.

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