Seanad debates

Tuesday, 8 November 2022

Nithe i dtosach suíonna - Commencement Matters

Tax Reliefs

2:30 pm

Photo of Malcolm ByrneMalcolm Byrne (Fianna Fail) | Oireachtas source

Cuirim fáilte roimh an Aire Stáit. As he will be aware, we are seeing a global explosion in content production, in film, television, animation and the new digital sector, and Ireland has been very much to the fore in ensuring we get a slice of that international pie. We have an excellent film, television and animation sector in Ireland, and one reason that has been the case relates to the section 481 tax relief, which helps in financing these productions.

It was welcome in the budget that section 481 was extended to 2028 but there was no clarity in the budget concerning the regional uplift, which allows for projects to be produced outside the Dublin-Wicklow region. This additional relief is available to allow film and television crews to travel, but the broader idea behind it was to ensure we could build up in the regions a sustainable film and television production sector and have people within the regions who would be able to support the development of the sector. The Minister of State will be aware that all those who are involved within the industry, such as Screen Producers Ireland, Screen Guilds of Ireland, Animation Ireland and Ardán, which represents the studios, as well as IBEC, the audiovisual sector and SIPTU, as the main trade union, were all supportive of this because we could see the development starting to happen. Indeed, he will be aware of film and television production that was starting to happen in his county, Laois.

This relief is crucial, not least as we are looking at seeing a significant number of new film and television studio spaces developing throughout the country, including in Westmeath and my county, Wexford. To ensure we have something that is sustainable until 2028 and in order that we can guarantee to the regions that there will be support, we should have, as was originally introduced in 2019, a 5% regional uplift until 2028.This would mean that it would be more attractive to look at filming and creating new content outside the Dublin-Wicklow hub. It would make it attractive for domestic production and also particularly in terms of us being able to attract international productions to Ireland.

We also know the tourism and cultural dividends that come from investment in film and television production when people from outside this country see the scenery on offer here as a result of what they see on their screens, it makes it more attractive. There have been numerous reports to verify this. I hope, while it is welcome that section 481 has been extended, that the Government will commit further to regional film and television production and to animation production by ensuring the extension of the regional uplift. When it was originally introduced, Covid-19 was not anticipated, which interrupted the process. Now, we need a period to allow that to bed in and allow for regional film and television production and animation to grow in a way that will support jobs in all of our regions.

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