Dáil debates

Wednesday, 10 April 2024

Ceisteanna Eile - Other Questions

Tax Code

5:10 pm

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I understand that the Deputy is referring to the film industry stakeholder forum that took place on 8 February this year, convened by the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media, and in which I am aware the Deputy was a participant, as he said. The forum was attended by a broad range of stakeholders, including representative bodies from the Irish audiovisual sector, unions, Departments and Government agencies. I am informed that the focus of the forum was to ensure that everyone attending was given the opportunity to voice their opinions and share their views. The event was chaired by an independent rapporteur, who also has responsibility for compiling a report to the Department of culture on the discussions. This report is currently in process.

In relation to employment rights, as part of the certification process for section 481, an applicant company must submit an undertaking of compliance with all relevant employment legislation. This commits applicants, including the producer company and the designated activity company, to comply with relevant employment legislation in respect of a film being certified. For any specific workplace disputes, the Workplace Relations Commission and the Labour Court are the organs of the State tasked with the resolution of such matters. It is appropriate that any relevant claims should be referred to these bodies for adjudication.

With regard to compliance with relevant copyright legislation, Screen Ireland has retained an independent facilitator to meet with key stakeholders to understand issues raised, with a view to identifying viable solutions where required. It is worth noting that copyright legislation applies regardless of whether it is referenced as part of the application process for section 481 or not.

As the Deputy will be aware, as part of budget 2024, I increased the film tax credit project cap from €70 million to €125 million. This measure has now received EU state aid approval and I have signed the necessary statutory instrument. My officials will continue to monitor progress in this space and will bring any recommendations for amendments to section 481 to me, if required.

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