Oireachtas Joint and Select Committees

Wednesday, 14 December 2022

Committee on Budgetary Oversight

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

Photo of Richard Boyd BarrettRichard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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We are not going to resolve this now but there are clear judgments at European level about the issue. What Mr. Lowe is saying is that somebody could have had 15 fixed-term contracts with Element Pictures DACs that did not apply over four consecutive years, therefore giving him or her absolutely no rights or an entitlement to a contract of indefinite duration. I presume Element Pictures does not have any employees who have acquired a contract of indefinite duration.