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

A number of matters were raised. Deputy Boyd Barrett referred to employment issues. I have already mentioned the normal employment legislation which is there for any worker in any industry. I also mentioned the Minister for Employment Affairs and Social Protection's legislation which will be coming through and which should protect workers, namely, the Employment (Miscellaneous Provisions) Bill 2017.

I am not sure whether it was Deputy Ó Snodaigh or Deputy Boyd Barrett who mentioned PAYE. People in the audiovisual industry are employed under many arrangements. There are employers, PAYE workers, sole traders, the self-employed and freelance workers. As long as the arrangement is legal, all of these are legitimate. Many people choose to work as non-PAYE workers. They have a right to do so without fear or intimidation.

I acknowledge Deputy Boyd Barrett's comments on the board. I remind Deputies that we are looking at Screen Ireland this evening rather than at section 481. The issues are being examined by Screen Ireland and my Department.

Deputy Ó Snodaigh mentioned capital expenditure, which typically is loans while current expenditure is administration costs and training. I will arrange for information on training to be forwarded to him.

I disagree completely with Deputy Burton's comments. I do not agree there is any scandal attached to this particular industry other than the workers matter, with which I will deal. The Government is fully supportive of the industry. That is clearly demonstrated by the significant commitment to it of €200 million in the national development plan. On my own behalf, I ask that the Deputy not personalise her comments. I note the other Deputies did not do that. Her comments such that I am not clear as to whether I have any standards are not necessary in a debate of this nature. I am happy to answer questions but I would beg her indulgence not to personalise her comments.

Deputy Boyd Barrett mentioned the issue of employment by a qualifying company. In order to apply for section 481 relief, there must be a qualifying company, which is also known as a designated activity company, or DAC. The DAC must be a wholly owned subsidiary of a producer company and must incur, on the production of the qualifying film, at least the eligible expenditure amount as set out in the certification for section 481 tax relief. When the project is completed a compliance report must be submitted to the Revenue Commissioners and following the submission of that compliance report, the DAC must continue in existence for at least 12 months. After that, the company may be wound down via by members by a voluntary liquidation or a voluntary strike-off. If there were outstanding liabilities or a claim against the DAC, an orderly wind-up of the company could not proceed until any outstanding liabilities were addressed.

I agree with Deputy Burton about the quality of the graduates from Ballyfermot College of Further Education. They usually have employment before they finish their studies. I am confident they will enjoy excellent employment prospects in the sector into the future.

Those are the main issues. I thank the Deputies for their impassioned and valued contribution to this debate. I know it is of extreme importance to all the Deputies that have contributed here this evening. I was happy to do this.

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