Oireachtas Joint and Select Committees

Wednesday, 5 October 2022

Committee on Budgetary Oversight

Film Sector Tax Credits: Discussion

Photo of Pearse DohertyPearse 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?