Bríd Smith (Dublin South Central, People Before Profit Alliance)
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605. To ask the Minister for Culture, Heritage and the Gaeltacht the way in which the requirements regarding trainee recruitment under section 481 are enforced; the way in which the number of trainees per production are recorded; and the number of trainees hired under this scheme since 2010. [46749/17]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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Section 481 is an incentive to film and television production in Ireland. One of the requirements for receipt of the tax relief is the employment of trainees by the producer company. Specifically, the project must employ a minimum of two trainees for each €355,000 of corporation tax credit claimed, up to a maximum of 8 trainees. Statistics in relation to Section 481 are compiled and published by the Revenue Commissioners.

The Irish Film Board (IFB) and the Broadcasting Authority of Ireland (BAI) commissioned a National Strategy for Training and Education for the Audio-visual Industry which was recently published .

In partnership with the Departments of Communications, Climate Action and Environment and Business, Enterprise and Innovation, my Department commissioned an economic analysis of our screen based creative sector.

The recommendations of both studies will provide inputs for the development of an industry-wide long term plan for Ireland as a global hub for the production of Film, TV Drama and Animation under Pillar 4 of the Creative Ireland Programme. The issue of trainee recruitment under Section 481 will be considered as part of this plan.