Oireachtas Joint and Select Committees
Wednesday, 24 January 2024
Committee on Budgetary Oversight
Section 481 Film Tax Credit: Discussion
Ms Deirdre Donaghy:
First of all, the company has to stay in existence for a length of time. The DAC itself obviously exists for the length of time it takes to produce the film, from preplanning through production to post-production and so on. Then it will remain in existence for at least a year following that. That is within the time limits to take anything to the Workplace Relations Commission. If it were the case that a company had been dissolved and issues were taken, there are legal remedies to reconstitute a company in the event there is a finding. That is always a possibility as well. As we said in previous meetings, it is within power of the Workplace Relations Commission under labour law that, on a case-by-case basis and subject to the conditions being correct, it is possible to look at connected employers. The DAC cannot be used to separate the producer or from one production to another production and another production, and where the conditions are met, it is in the power of employment law to look at that. These are the cases that are being taken at the moment. On the question of who employs, directly it is, as I said, the DAC, but then labour law has the power to connect employments where there are connected employments.
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