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Results 61-80 of 901,342 for in 'Dáil debates' OR in 'Committee meetings' speaker:Neasa Hourigan

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Seán Ó Fearghaíl: Is Deputy Boyd Barrett pressing the amendment?

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Richard Boyd Barrett: Yes, I am.

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Amendment put and declared lost.

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Mairead Farrell: I move amendment No. 16: In page 94, between lines 33 and 34, to insert the following: “Report on restricting banks from carrying forward losses 37. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on restricting the banks from carrying forward losses against taxable profits in a manner which could result in...

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Paschal Donohoe: The Deputies may recall that in 2018, my Department produced a detailed technical note for the Joint Committee on Finance, Public Expenditure and Reform, and Taoiseach on the subject of both bank losses and corporation tax losses more generally. This technical note was published online and is still available. The technical note considered in some detail the potential implications of...

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Mairead Farrell: I am aware of the technical report but, as the Minister said, this was completed a number of years ago. We have to be cognisant of the degree and extent to which the banking market has changed. We can all say that in the past number of years much has changed in general, not just within the banking market. We had quite an interesting discussion yesterday in Joint Committee on Finance,...

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Richard Boyd Barrett: I move amendment No. 15: In page 81, between lines 33 and 34, to insert the following: “(c) whether the employment generated in the development of the digital game ensures quality employment and training for those employed in its development and in particular to ensure that the digital games development company is not engaged in bogus self employment or employment practices which...

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Paschal Donohoe: Look at how much time Deputy Boyd Barrett and I spend together.

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Richard Boyd Barrett: Indeed, but let us be honest, we are dependent on the information from the ground. It is difficult to establish the real facts on the ground. It is a hard thing for the officials to do as well. We are all dealing with multiple issues. We are talking to particular people, but we get a better sense when we get everybody in a room, and we hear the different perspectives, especially when we...

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Paschal Donohoe: The tax credit for digital games is a cultural relief. Therefore, in order to avail of the credit, a digital game development company must first apply to the Minister for Tourism, Culture, Arts, Sport, Gaeltacht and Media for a cultural certificate. As part of the certification process, the company will be required to complete an undertaking in respect of quality employment to qualify for...

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Richard Boyd Barrett: To be clear, insofar as this is modelled on section 481, does the same designated activity company, DAC, approach apply where it is done on a project-by-project basis? What was the Minister's favourite cartoon when he was younger? Was it "Tom and Jerry"? Let us say I am employed by Tom and Jerry DAC and then I am employed by Speedy Gonzales DAC. I am then employed by Wile E Coyote, DAC,...

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Amendment put: The Dáil divided: Tá, 45; Níl, 64; Staon, 0. Tellers: Tá, Deputies Richard Boyd Barrett and Mairéad Farrell; Níl, Deputies Jack Chambers and Brendan Griffin.

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Tá Chris Andrews, Ivana Bacik, Cathal Berry, Richard Boyd Barrett, John Brady, Martin Browne, Pat Buckley, Holly Cairns, Seán Canney, Matt Carthy, Sorca Clarke, Catherine Connolly, Réada Cronin, Seán Crowe, David Cullinane, Pa Daly, Paul Donnelly, Dessie Ellis, Mairead Farrell, Kathleen Funchion, Gary Gannon, Thomas Gould, Johnny Guirke, Martin Kenny, Claire Kerrane,...

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Amendment declared lost.

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Paschal Donohoe: I will continue to monitor this industry and look at the implementation of this relief. I am not going to comment on the individual case the Deputy has referred to because it is not appropriate for me to do so in the Dáil. As the Deputy and I discussed on Committee Stage, we got to an important point in August 2020 when the Workplace Relations Commission reported on the outcome of...

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Richard Boyd Barrett: In order to have that relationship between employer and employee somebody has to be the employer, but the people who are getting the money are saying they are not employers. This is the point. It is so elementary and it has to be addressed. Screen Producers Ireland is like the film branch of IBEC. It has no entitlement to making an agreement for an industry, particularly when its members...

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Seán Ó Fearghaíl: Thank you, Deputy. You are way over time.

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Richard Boyd Barrett: There are real consequences to not having proper employment relationships between the producers and employees in the film industry.

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Mairead Farrell: I commend Deputy Boyd Barrett on consistently raising this issue, highlighting it, putting it on the agenda and making me aware of it. It is clear from the concerns that have been raised consistently and that we have heard in this Chamber and in committees that this is an area of concern. Given that companies are supported by this relief, and in light of the grave concerns that have been...

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Paschal Donohoe: The Taxes Consolidation Act 1997 provides a 32% payable relief for eligible expenditure on film production in Ireland. The scheme is intended to act as a stimulus to the creation of an indigenous film industry in the State, creating quality employment opportunities and supporting the expression of Irish culture. The audiovisual sector has largely continued to function through the most...

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