Oireachtas Joint and Select Committees
Wednesday, 5 October 2022
Committee on Budgetary Oversight
Film Sector Tax Credits: Discussion
Pearse Doherty (Donegal, Sinn Fein)
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I welcome our guests. They have made a clear and compelling case for how this is working, or more accurately not working, in its aims and objectives. They mentioned, in the context of qualifying for the relief, that production companies are required to pass certain tests, one of them being the industry development test, and that they need to provide quality employment and submit reports, including evidence they have followed the WRC findings or an explanation of why they have not done so. Are production companies passing the industry development test, and if not, how are they able to avail of section 481?