Mr. Niall Cody:

I paid great attention to the Deputy's debate with the Minister on the film credit. The film credit is structured in a way that this section provides for the DAC to be established. Each film credit scheme stands alone. Regarding employment, there has to be quality employment and that is a matter for the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media to sign off on. In this case they are employees from the point of view that PAYE and PRSI are applied to their wages. The issue of who their employer is has been before the WRC. This would not necessarily establish that. It establishes that they are employees and the legal structure. I understand that the WRC has made a kind of a ruling in individual cases. My understanding is that has been appealed further.