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 thank the Deputy for the questions. I might take the equity intellectual property rights question first. The Deputy asked why we do not give it. The reality is that we have done so, for many years. Particularly in the earlier years of the development of the company, we focused a lot on production services, particularly for television drama shooting in Ireland. I am referring to shows such as "Inspector George Gently" and "Ripper Street". Those shows were owned by a UK company. It developed those projects and our role was to provide production services and help figure out how to make the shows in Ireland and employ all the crew. However, we did not own the projects. On all those shows, we operated according to PACT–Equity criteria, but we were able to do that because the end user – be it BBC, Amazon or another – was happy with that and wanted it. The irony is that the agreement is a UK agreement, drafted, as Mr. Byrne explained, for UK crew and cast working in the UK under UK terms of conditions of employment. Our preference would be to have an Irish agreement that suited the needs of the Irish sector. The only way to get an Irish agreement is to get the relevant parties in the industry around a table and to negotiate and agree it, rather than asking whether we can borrow a UK agreement and apply it here. We do not borrow in this way in other aspects of our public policy, so I do not know why it is a good idea to do it for film.