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

I will make two points. It may well be the case that the uncertain and transitory nature of the industry is beyond the ability of tax policy to influence.

However, the Government will soon produce an action plan on the further development of the audiovisual sector in Ireland. As I said, we make a valuable tax credit available. There are certain criteria for that tax credit and we expect them to be met. The Department will be seeking to understand the circumstances in which a relief is accessed but the entity that is claiming the relief claims that it is not the employer.

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