Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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134. To ask the Minister for Finance if he intends to address the concerns, recently raised by an organisation (details supplied), that those in receipt of section 481 tax relief are not compliant with the EU's copyright directive in relation to the intellectual property rights of actors and performers and the remuneration that they should receive for their work in films funded by the relief; and further the issues raised by film crew that the DAC structure in Irish film productions funded by section 481 makes vindication of film workers' rights under the Protection of Employees (Fixed-Term Work) Act 2003 impossible; and if he will make a statement on the matter. [55854/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 481 provides relief in the form of a corporation tax credit related to the cost of production of certain films. 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.

I refer to the Deputy’s query concerning copyright and intellectual property rights of actors. I would note that copyright law falls within the remit of the Department of the Enterprise, Trade and Employment (DETE). I am informed by DETE that the main source of Copyright legislation in Ireland is the Copyright and Related Rights Act 2000 (as amended) (CRRA). The legislation grants rights to the creators (“authors”) of works to use, distribute, and reproduce their work. In addition, protection is afforded to performers (including actors), producers and broadcasters of works by what are known as ‘related rights’. The CRRA also ensures that copyright holders have an effective means of enforcing their rights should they consider that they have been infringed.

I am further informed by DETE that the CRRA is complimented by a number of Statutory Instruments. The EU (Copyright and Related Rights in the Digital Single Market) Regulations 2021 transposed the EU Directive on Copyright in the Digital Single Market (EU) 2019/790. The Regulations strengthen the rights and protections of copyright holders in order to reflect the impact of technological advances and increased digitalisation. They also provide for wider access and use of copyright protected works to the potential benefit of the creative sectors, press publishers, researchers, educators, cultural heritage institutions, and citizens.

I am aware that the issue of copyright is an important one for the Irish culture, arts and media sectors. I am also aware that there have been issues raised in relation to intellectual property rights and remuneration of actors and performers. My officials are currently seeking to engage with the stakeholders concerned, including both Government stakeholders and representative bodies for actors and performers, to gain an understanding of the topic and the various perspectives of those concerned.

I now refer to the use of Designated Activity Companies (DACs) and film workers' rights. I am advised by DETE that the Protection of Employees (Fixed-Term Work) Act, 2003 offers significant protection to fixed term workers and the purpose of this legislation is:

1. to ensure that fixed term workers are afforded no less favourable treatment than their comparable permanent counterparts, and

2. to prevent employers from abusing employees by employing them on a series of successive short fixed term contracts, rather than offering them permanent one.

If an employee who commenced employment on a fixed-term basis on or after 14th July 2003 has had two or more fixed term contracts, the combined duration of the contracts shall not exceed four years. After this, if the employer wishes the employee to continue, it must be with a contract of indefinite duration unless the employer has objective grounds for renewing the contract of employment again on a fixed-term basis. However, the Act does not apply in circumstances where an employee is not re-employed by an employer following completion of a fixed-term contract.

An employer must also inform a fixed-term worker of any vacancies, which become available in order to ensure that he/she has the same opportunity to secure a permanent position as other employees

The Deputy will be aware that I have taken steps in recent years to reinforce the importance of adhering to employment rights legislation. Finance Act 2018 amended the section 481 certification process to provide that the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media, after considering an application and applying a set of tests, may issue a Cultural certificate to a producer company stating that a film is qualifying film for the purpose of the credit.

As part of the certification process, an applicant company is required to submit an undertaking of compliance with all relevant employment legislation and commits applicants to compliance with all relevant employment legislation in relation to the film being certified. These conditions are to be met not just by the producer company but also by the qualifying company (designated activity company). I would like to conclude by advising that the monitoring of compliance with employment rights legislation is primarily a matter for the DETE through the Workplace Relations Commission.