Oireachtas Joint and Select Committees

Wednesday, 24 January 2024

Committee on Budgetary Oversight

Section 481 Film Tax Credit: Discussion

Ms Tara Coogan:

Absolutely. Obviously, contracts are third-party matters and people must enter contracts voluntarily. A Minister cannot compel unless we have primary law or something suggesting that certain contractual terms need to be in place. That would be a matter for these Houses. Generally speaking, however, no Minister can compel anybody to sign a contract, even if the Minister is a party to the contract. Those are just general contract law rules. Contracts are really a matter for the parties who agree to the terms of that contract.

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