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

I do not expect the main vehicle for drawing down this relief to be DACs; I expect that it will be companies involved in the production of games and that they will have a more stable relationship with their employees than would be the case in the film sector. It is not a requirement of this legislation that a DAC be in place to access this relief. I understand that the existence of DACs in the film industry is a legacy of how the sector used to be organised to access tax relief. Whether it will be Speedy Gonzales or the Smurfs, I expect they will all be done by the same company or by different companies as opposed to it being organised around a game. I will leave the discussion as to what my favourite cartoon was to another point for the Deputy.

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