Oireachtas Joint and Select Committees

Wednesday, 24 January 2024

Committee on Budgetary Oversight

Section 481 Film Tax Credit: Discussion

Ms Deirdre Donaghy:

I thank the Deputy for the questions. Starting on the quality employment and the undertaking, as part of the certification process, the applicant company is obliged to submit an undertaking of compliance with all relevant employment legislation regarding the film being certified. These conditions are to be met by the producer company and by the qualifying company. There is the producer and generally there is a DAC that works on each individual project. My understanding is the workers are employed in the DAC as opposed to the production company, so the DAC is where that has happened, and what we have said at the previous meetings and I understand to be the case - I think this is being discussed in the Workplace Relations Commission - is that, first of all, employment law applies irrespective of whether the undertaking is signed as you cannot sign away those rights. The film sector is therefore subject to employment law in the same way every other sector. If there is an allegation of a breach of employment law, the remedy is to go to the Workplace Relations Commission or onward to the Labour Court, and we can see that is happening where there are allegations of breaches.

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