Oireachtas Joint and Select Committees
Thursday, 6 November 2025
Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach
Finance Bill 2025: Committee Stage (Resumed)
2:00 am
Pearse Doherty (Donegal, Sinn Fein)
Yes, I want to move that amendment when we come to it. This is a similar issue, one we have discussed over many years. It relates to a report on the supportive measures, which we support, regarding the industry. As Deputy Farrell pointed out, we would like to see targeted enhancements of these measures. We also want to ensure that the industry is a good employer. The amendment we propose requires a report to be carried out on the effect of supportive tax measures on increased economic activity in this sector, to show whether they are working or not. As Deputy Farrell stated, the regionality of that would be important.
The amendment also calls for the analysing of the working conditions in the sector and the potential for greater conditionality in tax measures to protect workers. This is an issue we have discussed at length with the Minister and how some workers are treated in the industry with respect to their rights. We have had cases before the Workplace Relations Commission. We have had entities established that claim they are not the employers of the employees when, for all intents and purposes, they are. Elaborate structures are being put in place and, therefore, it is necessary to highlight this issue and request that the Department examine it. We are providing tax incentives to this industry for good reasons. They have many benefits, not least for the industry itself, employment, the promotion of our regions, the tourism potential that stems from the industry, the economic activity that flows from it and the cultural importance of some of the programmes made as a result. We also need to make sure there are good employment conditions. That is what this amendment is about.
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