Aengus Ó Snodaigh (Dublin South Central, Sinn Fein) | Oireachtas source

I have already put some of this on the record, so I will not delay proceedings. We are dealing with film, which is an important industry in Ireland and we need to treat it as such. What we have done over the years, despite criticism, is to create, or recreate, a film industry that we hope will stand the test of time. In doing so, we have forgone a lot of tax revenue, which is what tax relief is. We have invested in the Irish Film Board and are today allowing it to expend more on projects. I do not think anybody has a problem with that purpose. Most of us have seen at least some of the fruits of the investment in recent years and have also seen the potential for further growth. That is why it is to the benefit of the Irish Film Board and the industry as a whole that we further invest and try to bed down where we have got to, continue to try to keep up with an ever-changing market, and identify the threats coming from AI and from other jurisdictions, including our nearest one, which has changed tax policies as well to try to reap some of the rewards.

In doing all of that, we also have to be mindful of problems that have been raised over time, not only outside of here but also in this House. Some of them can be addressed quite quickly and some of them are being addressed. It is not every single film company, DAC or producer that is trying to gain some advantage by abusing workers' rights, including their right to proper remuneration. That is why the message needs to go out. I will use this opportunity to try to ensure that the message goes out from us, who are setting the law, that you are not allowed to breach the EU copyright directive, you are not allowed to chance your arm. That message does not seem to always be heard - that you are not allowed to blacklist workers, you are not allowed to withhold funding, and you are not allowed to join the race to the bottom. At the end of the day, we want an industry that we are proud of, pays people well, and ensures they are employed and can take home not just the enjoyment they have from being involved in a film, but wages to pay the bills, especially as we face into crisis after crisis in terms of people's ability to have a disposable income.

That is why I have raised these issues over the years. I have also raised the issue of the regional uplift - the Gaeltacht uplift - and ensuring that we use the opportunity of giving tax relief so that more of the artistic endeavours of others in Ireland benefit from it. We have some of the best composers in the world, yet there are film companies, DACs, producers and others who are behind the films importing music or importing composers to come to Ireland to compose rather than us making sure that, in our cultural test for the section 481 relief, the best comes out.

Having said all of that, we are not as bad as we were ten years ago. There is an acknowledgement of the changes the Minister and others before him have made. Some of that is because, in fairness to people in this House, people get up and raise the issues. We have had the support of those involved in the industry. They have told us the truth and explained to us how the film industry works. That is why we supported the tax relief for the unscripted programmes and the additional funding for animation. I hope little things like those will continue to happen to address shortfalls or problems that emerge.

The European copyright directive was set in train, and I would have gone further than it, but at the very least should be used as a yardstick by which people's rights are not undermined and are not bought off them in the way they have been over the years, where people end up with no benefit whatsoever. Their work and identities are continuously used to make further and further profits for those who are behind this.

I will use the opportunity to say that, if we had the audiovisual levy, maybe the Minister would have an extra €25 million to invest every year without having to give a tax relief.

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