Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I have a later question from Deputy Richard Boyd Barrett about this general issue and I have some broader figures in regard to the issue raised by Deputy Smith that I will be sharing with him as well.

In regard to the two ways in which this scheme is overseen, it is done both at departmental level and then by the Revenue Commissioners. Regarding the work that happens through the Minister for Culture, Heritage and the Gaeltacht and her Department, applicants can only access this tax relief if they receive a tax certificate from the Department of Culture, Heritage and the Gaeltacht, having regard to the category of the film and the contribution it will make either to the film industry in the State or the promotion or expression of Irish culture. Therefore, the policy end is overseen by the Minister for Culture, Heritage and the Gaeltacht.

In regard to the concerns Deputy Smith has on the protection of employees, the Revenue Commissioners now also have to issue a certificate highlighting how the employer has to comply with particular forms of legislation. The Revenue Commissioners require that if an organisation or a company receives the section 481 approval letter, they must be satisfied the organisation or company is compliant with the law in regard to the taxation Acts, capital gains tax Acts, the Value-Added Tax Consolidation Act 2010 and all social welfare and pensions Acts.

See this speech in context