Oireachtas Joint and Select Committees

Wednesday, 18 January 2023

Committee on Budgetary Oversight

Film Relief Section 481 Tax Credit: Discussion (resumed)

Ms Deirdre Donaghy:

Yes, that did come up. Looking at the cost-benefit analysis, extras are included in the calculation of the FTE equivalent. We could see if we could do an FTE that takes them out. We do not have that now but it is something we could look into to see if it is possible. I would expect that extras are large in number and smaller in time. We could see how that feeds into the numbers. In 2021, the FTEs were 3,265. That was from 21,080 individual separate employments across the course of the year. Of those 21,080 individual employments, about 55% were extras and about 38% were part of the crew. We do not have a figure of how that goes into the FTE because that also takes into account the length of each individual employment. We can see if we have the data to see what difference that would make.