Mr. Seamus Coffey:

Precarious employment is a live issue. It is worthy of consideration. In the Irish data, and perhaps internationally, we are not seeing an increase in the types of employment contracts classified as precarious. While it is there, we are not seeing a significant rise. Even in Ireland, perhaps because of the choice of employment available, things like part-time employment are beginning to fall, whereas full-time employment is increasing. Linking tax relief to the nature of the employment - we could look at the type of companies - but I think it would be difficult to do because we want the company to exist in the first place rather than limiting its ability to start up and get the employment. Some companies, even if they are established, may shut down for legitimate reasons. I am not sure we can change the international way that the film sector has moved in recent decades by altering the tax structures. I agree that precarious employment is worth considering. I do not see evidence of it increasing and I am not sure the corporation tax code is the way to tackle it.