Ms Mary Nash:

I thank the Deputy for that question. I will respond regarding complaints I have received. We are constantly changing section 481. Many changes happen because of things that come up. For instance, I referenced the very dramatic change we made to the industry development test in 2019. Deputy Boyd Barrett was instrumental in that because he raised issues around training and how it was that trainees were constantly being trainees. We have now moved far away from that position in that we have identified all the roles in all the departments, with very specific statements about what is needed to be in each of those roles, including how someone would or would not be a trainee. That is my first point.

Of course, we get requests for changes or enhancements to the relief. My colleague mentioned the regional uplift and the cap but these are primarily matters for our Minister or the Minister for Finance. However, when we make changes, we try to make them as streamlined as possible. In 2018 and 2019, there were many complaints about delays. We changed the way the application process took place as a result. The production companies are now much closer.

We have also spent a lot of time, particularly during the pandemic years, talking to everybody, including workers, guilds, employers, and Screen Producers Ireland, SPI. More recently, as members are probably aware, there has been a coming together of all of the industry, particularly the creative guilds, SPI and RTÉ, regarding the content levy, although that is not a matter for this committee.