Dáil debates
Thursday, 17 July 2025
Taxes Consolidation (Development of Regional Film Industry) (Amendment) Bill 2025: First Stage
6:35 am
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 enable the Minister to identify regions of low audiovisual capacity and to include measures in the industry development test for Section 481 tax relief to promote the development of audiovisual production outside existing major production hubs.
I am pleased to introduce an Bille Comhdhlúite Cánacha (Tionscal Scannán Réigiúnach a Fhorbairt) (Leasú), 2025. Irish film has gone from strength to strength in recent years. There have been Oscar wins and nominations. The success of "Kneecap", "Crá", "An Cailín Ciúin", "The Banshees of Inisherin" and other films has created much-needed employment and put Ireland on the world stage, agus ag déanamh cinnte de chomh maith go bhfuil ár dteanga náisiúnta i lár an aonaigh. Tagann an Bille seo sna sála ar ré as cuimse de scannánaíocht na hÉireann. Tréaslaím leo siúd go léir a bhí agus atá bainteach leis na héachtaí atá bainte amach leis na blianta beaga anuas. Cabhróidh Bille Shinn Féin inniu leis an dtairbhe a scaipeadh ar fud na tíre ar bhealach níos cothroime.
Our job as legislators is to build on this tremendous success and to ensure that the benefits reach everyone and can be sustained into the future. Many in the film sector were disappointed when the culture Minister, Deputy O'Donovan, announced that he was axing the planned levy on streaming services, against the advice of the feasibility study. This levy could have provided €25 million annually for productions. Irish film needs State support, especially outside the major hubs, as is clear from the imbalance in how the industry's section 481 tax relief is spread. In 2024, 70% of recipient projects were based in Leinster and over 54% in the Dublin and Wicklow region alone, the major hub for film production capacity, with a total expenditure value of €402.9 million. As a Dublin TD, I say long may this investment last. However, compared with 62 projects in Leinster, there are only 13 in Munster, with eligibility expenditure of €25.5 million, and 11 in Connacht, with expenditure of €29 million, and just two projects in the remaining counties.
Regional imbalance has long been acknowledged as a problem in the film sector. That is why, from 2019 to 2024, a short-term tapered regional uplift tax credit provided millions of euro to address additional costs of production in places where the crews and infrastructure are not as easily available as in Dublin and Wicklow. It is a shame that the Fianna Fáil-Fine Gael Government let that uplift lapse without a long-term replacement. Other uplift schemes are welcome but do not address the regional imbalance.
In its 2023 report, the budgetary oversight committee called for the regional uplift to be retained. However, the current Minister has stated that restoring the scheme is not expected to be viable due to the updated EU regional aid map. Screen Producers Ireland, which represents more than 200 companies engaged in audiovisual production across Ireland, put forward this common-sense proposal in its pre-budget submission for 2026. I welcome Luke Meany to the Public Gallery, who is here on Screed Producers Ireland's behalf, and thank him and his colleagues for the work they have done in promoting this concept.
I also take this opportunity to thank the Bills Office and the Ceann Comhairle for facilitating this Bill and the five other Bills I have introduced so far in this term. I take the opportunity to wish those in the Bills Office, the Ceann Comhairle and everyone else the best for the summer.
This Bill is simple. It would allow the Minister for culture to identify regions of low capacity and include measures in the industry development test for the section 481 tax relief to promote the development of audiovisual production outside the existing major production hubs, adding to the Minister's existing powers to apply conditions to the tax credit. This is the third Bill I have introduced in a few short months to deliver on the ten-point plan Sinn Féin set out last year for the film and audiovisual sector as part of our comprehensive arts policy. It is available to read online. Those Bills would end geo-blocking and partitionism in public service broadcasting and protect the rights of film workers and performers. The Bill I am introducing would support balanced regional development in film. Sinn Féin has listened and is acting on the needs of the Irish film industry. I hope the Government will support this Bill.
6:45 am
John McGuinness (Carlow-Kilkenny, Fianna Fail)
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Is the Bill opposed?
John McGuinness (Carlow-Kilkenny, Fianna Fail)
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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."