Oireachtas Joint and Select Committees

Wednesday, 24 January 2024

Committee on Budgetary Oversight

Section 481 Film Tax Credit: Discussion

Ms Deirdre Donaghy:

There are two sides to it. First, the decisions are under employment law and they have consequences in that way. Then, more specifically to do with the tax credit, it is a condition of the tax credit that one signs the undertaking on compliance with employment law and so on. The legislation does provide for the credit to be withdrawn if there are breaches. It would sit between the Department of Finance and Revenue to do that.

I am not sure whether one calls them "decisions" or "adjudications", but regardless of the proper word, they have been issued, we are aware of them, and we are looking at them. I do not want to go into the territory of naming anything specific, but obviously there are some findings for and against each side. What we need to do is get the input from colleagues who are in the employment law area. The law specifically provides for there to be consequences in terms of credit being withdrawn if there are breaches. That provision is there for a reason, and the intention is that it will be used if there are found to be grounds for it to be used.

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