Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

A controversial issue in the film industry - Mr. Cody has probably followed this as well – is that of continuity of service and who the employer is. To what extent is that in Revenue’s remit, if at all? I wish to understand where the division lies. The producer companies are claiming a tax credit, making it relevant to Revenue, under section 481. They might set up ten, 15 or 20 DACs for individual film projects over a period, with the producer company claiming the credit each time.

The credit is then transferred into the DAC and they are saying the employees are the employees of the individual DAC and not of the company that claimed the credit, which is obviously the source of some grievance among them. The same group of workers have worked for all these DACs. One company is claiming all the tax credit and therefore they were actually its employees. To what extent does Revenue have a role given the tax side of that in establishing whether they are right? Are they in fact employees of the person claiming the tax credit?