Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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I move:

That leave be granted to introduce a Bill entitled an Act to amend the Taxes Consolidation Act 1997 to ensure the certificate required for Section 481 tax relief is only issued to qualifying companies which afford equal terms to Irish performers, comply with copyright legislation, and do not engage in the practice of so-called 'buy-out' contracts.

Yesterday, we celebrated Lá Fhéile Cholm Cille in honour of the great Irish patron saint, born more than 1,500 years ago, who sparked a war over copyright. It it fitting, therefore, that the first Bill discussed by the Dáil this week concerns intellectual property. Mar a dúirt an Rí Diarmuid fadó ina bhreithiúnas, "Le gach boin a boinín; le gach lebhur a leabrán". This means, "To every cow her calf; to every book its copy", from which it logically follows, "To every actor, his performance".

The budgetary oversight committee made three recommendations on intellectual property rights of performance in its May 2023 report on the section 481 tax relief. Recommendation No. 7, regarding films funded by the relief, stated that "assurance must be given that Irish performers will not be subject to lesser terms and conditions relating to their intellectual property rights than international performers in similar roles". That assurance is provided for in subparagraph (5) to be inserted by this Bill.

Under recommendation No. 8, "compliance with the Copyright and Related Rights Act 2000, as well as the EU Copyright Directive should be a specific requirement" to obtain the section 481 relief. That compliance is provided for in subparagraph (6) to be inserted by the Bill.

Under recommendation No. 9, the committee requested an EU examination of the use of buy-out contracts in Irish film production to address the prevalence of such contracts, which witnesses said had become the norm rather than the exception, whereby performers "must either sign a buy-out contract where there is no variability allowed in what actors get for the exploitation of their work or lose that employment opportunity". I asked representatives of RTÉ at the media committee only a few weeks ago to confirm that their organisation does not force that Sophie's choice on actors. To their shame, they had no answer. Under subparagraph (7), to be inserted by the Bill, this practice would no longer be supported by way of tax relief.

In October 2023, TDs and Senators were presented with a petition by Irish Equity that was signed by more than 3,700 people, including well-known actors Cillian Murphy, Ruth Negga, Colin Farrell, Siobhán McSweeney, David Morrissey, Jonathan Frakes, Jeri Ryan and Adrian Dunbar, to name but a few, and supported by British Equity, the International Federation of Actors and the US Screen Actors Guild - American Federation of Television and Radio Artists, SAG-AFTRA. This Bill is the culmination of their work. I warmly welcome the members of Irish Equity who join us in the Gallery for First Stage. Sinn Féin has heard their demands. We in Ireland take great pride in the success of our acting talent but we neglect the same talent when they need us to stand up for their rights.

The EU copyright directive sets out that performers tend to be in the weaker contractual position when they grant a licence or transfer their rights and specifies a requirement for fair remuneration and transparency to remedy this weakness. This is the law of the land. My Bill aims to ensure film productions that receive lucrative tax relief will, at the very least, comply with the law and will not treat Irish workers worse than their colleagues from elsewhere doing the same work on the same job. Equal pay for equal work is a principle everyone in this House should get behind. The Revenue Commissioners valued the payments issued to qualifying productions under section 481 in the region of €130 million per year, which is more than a quarter of the total film production spend. That investment is vital and we welcome its extension, with EU approval last week, to the unscripted sector. However, we need to know funding is supporting Irish performers, not facilitating the denial of their rights. My Bill aims to ensure those rights. It seeks to ensure Irish performers enjoy their full intellectual property rights as laid down in the report of the budgetary oversight committee and as set out in the EU copyright directive.

Verona Murphy (Wexford, Independent)
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Is the Bill opposed?

Mary Butler (Waterford, Fianna Fail)
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No.

Verona Murphy (Wexford, Independent)
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Since this is a Private Members' Bill, Second Stage must, under Standing Orders, be taken in Private Members' time.

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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I move: "That the Bill be taken in Private Members' time."