Dáil debates

Wednesday, 26 November 2025

Finance Bill 2025: Report and Final Stages

 

2:45 pm

Photo of Ruairí Ó MurchúRuairí Ó Murchú (Louth, Sinn Fein)

Ar dtús guím ádh mór ar an Tánaiste ina phost nua. Dúirt an Teachta Ó Snodaigh an fhírinne gur post an-tábhachtach é.

I am speaking in support of Deputy Ó Snodaigh's amendment. I, Deputy Ó Snodaigh and a number of other Deputies, including Deputy Boyd Barrett, have spoken over many years about section 481. As positive as it has been in providing tax credits and ensuring we have a thriving film industry, there are particular issues with workers' rights and copyright. We believe we need to look after those who work to make films happen. We are talking about cast, crew and writers. Particularly when we are talking about writers and those who have been involved in the creative process, we need to ensure they are not forced into foregoing rights that they should have and they should not forego moneys and remuneration that should be due to them. I have made the case many times before and I will reiterate it.

We need to look at the whole sphere in relation to section 481. We all see the positives but we have all heard many cases of how people basically get employed. There have been many court cases over when an employer is not an employer. That is when it becomes a designated activity company, DAC. The whole idea is that the producers draw down the section 481 relief but then a DAC is formed and it exists for the period of the project. A particular issue relates to who can be chased down or held accountable about workers' rights. This is probably being rectified at this point in time through these court cases but I believe the State needs to make sure it steps in to ensure that workers' rights are upheld and that the working time directive and other workers' rights, which were hard fought for, are enforced when to a degree there is nobody to hold accountable to enforce them. That particular issue needs to be dealt with.

As others have, I have used the analogy of 1913 in the sense that this is a case where if somebody is to be employed, a head of department - I think that is the term - makes the call. Deputy Ó Snodaigh and I have had a number of meetings with those who have been aggrieved in relation to this. The idea is that the person who shouts too loud and looks for their rights too much will not get the phone call. The belief is that there is a serious issue with blackballing and that needs to be dealt with.

The whole idea with section 481 is that we have a thriving film industry that provides really good employment where people have their absolute rights. If we do not do that, we will have an issue with the product that is produced. There have also been complaints about the ratio of those who are in training to those who have a huge amount of experience. We have heard of instances where reshoots have had to be carried out, sometimes even abroad. Section 481 will always be worthwhile, but the State needs to ensure that we are getting a bang for our buck and that the film industry is protected. We cannot have a case of too many people taking too many shortcuts and actually undercutting the industry and undercutting the rights of workers in delivering this.

I would like to think that there would be a decent hearing of this amendment and that we would look at it as a possible solution - a small solution - in relation to the particular issues we are talking about. A wider conversation is needed and there is an absolute need to look at section 481 from the point of view of securing workers' rights and making sure we have a sustainable and thriving film industry that works for all involved into the future. I would have serious concerns. This issue has been brought up many times before and has not been resolved yet.

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