Bríd Smith (Dublin South Central, People Before Profit Alliance) | Oireachtas source

The concern is not about the large amount of tax breaks that are given to the film industry but about the way the scheme is being used. Recently, many companies have been using specific clauses in the legislation that are meant to encourage the training of workers in the industry but are not training them. There is evidence of false training schemes, with no curriculum, no start, middle or end dates, no accreditation and no promise or prospect of jobs at the end of the training period. There are also many examples of fully qualified, trained and skilled workers in the industry being offered posts on film productions only as trainees, despite the fact that they are already trained and qualified. At the same time they are being told the posts are being filled. The generous nature of section 481 means there has been approximately €7 billion in tax rebates over 15 years. The companies must employ two trainees for every €355,000 corporation tax allowed. There is a generous scheme in place but my question is not about the generosity of the scheme but about whether it is being used in the way it was intended to be used and whether there is evidence for that. We have evidence that it is being used to undercut fully qualified people in the industry. Various claims are being made about people employed in the industry. What is the Department's comment on that issue?

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