Oireachtas Joint and Select Committees

Wednesday, 24 January 2024

Committee on Budgetary Oversight

Section 481 Film Tax Credit: Discussion

Ms Mary Nash:

They are two separate things. The buy-out contracts are confined to that small group of people I mentioned who have rights to assign. It seems, with respect to the Department of Enterprise, Trade and Employment, to have emerged following the transposition of the EU directive into Irish law. The Screen Ireland process is trying to identify if there is an issue that needs clarification. We would like to see that process finished and see what comes out of it.

On the WRC rulings, the WRC is the arbiter of what is legal and what is not. We just say “You must obey the law”. If someone says the law is not being followed, I am not a legal expert. The WRC are the experts. When they rule or the Labour Court rules, we follow the process we have. Whether there is a need for further intervention via legislation or by changing guidelines is not clear yet.

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