Oireachtas Joint and Select Committees

Wednesday, 17 November 2021

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2021: Committee Stage (Resumed)

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

Section 481 provides a 32% payable credit for eligible expenditure on film production in Ireland. The scheme is intended to act as a stimulus to the creation of an indigenous film industry in the State, creating quality employment opportunities and supporting the expression of Irish culture. The audiovisual sector has largely continued to function through the most challenging period of the pandemic. It has provided quality employment at a time when so many other elements of the culture sector were severely impacted. The protocols put in place by the sector have meant workers have been in high demand.

It is expected that in the provision of such opportunities there will be compliance with all applicable employment obligations, including legislative obligations and policies and procedures to ensure dignity at work. To grow the industry in Ireland, we want quality and sustained employment and training opportunities in the sector. This is reflected in the undertaking of quality employment, which is required to be signed as part of the application process for section 481. This undertaking applies not only to the producer company but also to the designated activity company. In addition to the requirement to sign an undertaking of quality employment, an applicant company is required also to submit a skills development plan as part of its section 481 application if the relevant project is worth more than €2 million.

There has been good progress over the past year in respect of negotiations between employer and worker representative bodies in the sector. For example, from January 2021, a modernised crew agreement was introduced that promotes good practice, regularises evolving work practices and provides for an industry pension scheme operating under the construction workers pension scheme. A monitoring structure to oversee the operation of the agreement is included, as is a commitment to develop the first work-life balance policy for the film and television industry. The agreement acts as a framework for the industry, covering all grades except film construction.

I understand, however, that a proposed construction crew agreement is also under negotiation, and my officials will continue to monitor progress in this regard. In respect of any specific workplace disputes, the Workplace Relations Commission, WRC, and the Labour Court are the organs of the State tasked with the resolution of disputes relating to workplace matters and employment rights, and it is appropriate that any relevant claims be referred to these bodies for adjudication. As a result, I am not able to comment on those matters.

In light of these points with regard to the undertaking of quality employment, the skills development plan and the progress with regard to employment relations within the industry, I do not believe it is necessary to undertake a report in line with what has been requested by the Deputies.

To respond specifically to Deputy Boyd Barrett on continuity of employment issues, they need to be ruled on by the WRC but this has not yet happened. My understanding is the issue at stake relates to the fact an individual has worked for a different producer between the projects for which they are claiming continuity.

That is an industrial relations matter that the WRC needs to form a view and make a ruling on, as opposed to it being a matter for tax policy.

To respond to the broad issue the Deputy raised about continuity, many parts of our economy have different employers within a particular sector and employees move between those different employers. However, that does not give the employee the ability to make the case for continuity of employment if he or she has moved from one employer to another. I have said to the Deputy in the past - and I know we disagree on it - that film is a sector of the economy, both here in Ireland and across the world, in which employment takes place project to project, film to film. The progress made by the different bodies in the sector in respect of the regulation of the industry, representation and the agreement on crew means it is in a very different place from where it was a few years ago, when the Deputy began to raise issues about the sector. Work is under way on a modernised crew agreement, there is a requirement for a skills development plan and work is under way with regard to a construction crew agreement. None of this was happening a few years ago. The Deputies, the Department and I have made an input and played a role in that. That is the way in which we can make progress on the issues Deputies Boyd Barrett and Doherty have raised.