Oireachtas Joint and Select Committees

Wednesday, 14 December 2022

Committee on Budgetary Oversight

SBO Tax Expenditures: Film Relief Section 481 Tax Credit (resumed)

Mr. Andrew Lowe:

I am not a lawyer. If what the Deputy says is true, there is recourse to the WRC or the Labour Court to argue that point. My experience is that, to date, none of those arguments have been substantiated in practice in the WRC or the Labour Court because the legislation is more nuanced that the Deputy has just suggested.