Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

I thank the Deputy for raising this issue. The section 481 tax relief provides a 32% payable credit for eligible expenditure on film production in Ireland. The expenditure has to be incurred in Ireland, meaning the benefit of the jobs and employment is here in Ireland. Historically, there was a situation where some of the expenditure did not have to be incurred in the State so the benefit was not accruing to people in employment in the State but that is no longer the case. The scheme is intended to act as a stimulus to the creation of an indigenous film industry in the State, creating quality employment opportunities and supporting the expression of the Irish culture. It is the expectation that the provision of such opportunities will be compliant with all applicable employment obligations, including legislative obligations and policies and procedures to ensure dignity at work.

To grow the industry in Ireland, we want quality and sustained employment and training opportunities in the sector. This is reflected in the undertaking of quality employment, which is required to be signed as part of the application process for section 481. I stress that the quality of employment undertaking must be given. There has been good progress over the last two years in negotiations between employer and worker representatives in the sector. For example, from January 2021 a modernised crew agreement was introduced which promotes good practice, regularises evolving work practices and provides for an industry pension scheme operating under the construction workers pension scheme. That is a very important development because many people may not be employed on a full-time basis and may be moving from employer to employer. It is very important that that is now there but it has only been in place since the beginning of last year. A monitoring structure to oversee the operation of the scheme is included, as is a commitment to developing the first work-life balance policy for the film and television industry. The agreement acts as a framework for the industry, covering all grades except film construction. I understand discussions are ongoing with a view to reaching an agreement covering film construction workers. Department officials will continue to monitor progress in this regard.

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