Dáil debates

Tuesday, 23 January 2018

Ceisteanna - Questions (Resumed) - Other Questions

Film Industry Tax Reliefs

6:05 pm

Photo of Josepha MadiganJosepha Madigan (Dublin Rathdown, Fine Gael) | Oireachtas source

I thank Deputies Boyd Barrett and Tóibín. I do not disagree with what they say about the quality issues in respect of the training, which have been highlighted in this report. It seems to me that it was more of a box-ticking exercise than anything else, and I think the 14 recommendations have shown that. There is, therefore, no question but that we must do something about it. The recommendations of the economic analysis, which was commissioned by my Department and the Department of Finance and has just been finalised, and the Crowe Horwath report will provide inputs for the development of an industry-wide long-term plan for the production of film, TV, drama and animation in Ireland under Pillar 4 of the Creative Ireland programme. The issue of training, including section 481 training requirements, will be considered in the context of this proposed plan. I agree with the Deputies on this matter. It is a condition of the tax relief that the project must employ a minimum of two trainees for each €355,000 of corporation tax credit claimed, up to a maximum of eight trainees. We must ensure that those trainees are looked after and that there is quality in this regard. I will look at this in detail. I have spoken to my officials about it already. We know that production companies seeking section 481 tax relief must meet a range of conditions and have procedures in place to ensure compliance before the Revenue Commissioners issue a certification for filming of a project. However, I appreciate what both of these reports have found and I will certainly look at the matter in more detail with the economic analysis and see what I can do.

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