Oireachtas Joint and Select Committees

Thursday, 6 November 2025

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach

Finance Bill 2025: Committee Stage (Resumed)

2:00 am

Photo of Gerald NashGerald Nash (Louth, Labour)
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I move amendment No. 52:

In page 65, between lines 16 and 17, to insert the following: “Amendment of Film Regulations 2019

44. The Film Regulations 2019 (S.I No. 119 of 2019) made by the Revenue Commisioners under section 481 of the Principal Act are amended by the insertion of the following after Regulation 3(4):
(5) In this Regulation quality employment means employment—

(a) provided under agreements and in accordance with procedures that both facilitate compliance with and comply with—
(i) all relevant employment law requirements, and

(ii) the Copyright and Related Rights Acts 2000 to 2019 and the European Union (Copyright and Related Rights in the Digital Single Market) Regulations 2021 (S.I No.567 of 2021), including in particular the provisions of those enactments that relate to the entitlement of an author or performer to receive appropriate and proportionate remuneration for the licensing or transfer of exclusive rights for the exploitation of works or other subject matter,

and
(b) that, having regard to international comparisons, particularly with Great Britain and Northern Ireland, is reasonably well remunerated and provides reasonable employment security.”.