Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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144. To ask the Minister for Finance if he will introduce an amendment to section 481 that clearly establishes that the producer company who receives tax relief under this section must be the legally responsible employer for all those who are employed on section 481-funded film productions rather than the DAC, which only has a transitory existence; and if he will make a statement on the matter. [55851/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 481 TCA 1997 provides a 32% payable credit 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 Deputy will be aware that I have taken action in recent years to ensure that the provision of quality employment and training, and adherence with all relevant employment rights legislation, are key components of the relief. As part of this process, my officials have engaged with a broad range of worker representative bodies in the sector, to better understand employment patterns in the sector.

In Finance Act 2018, I amended the Section 481 certification process to improve the focus on quality employment and skills development. Production companies are now required to apply to apply to the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media (DTCAGSM) before commencement of Irish production to have the film certified as a qualifying film. As part of the application process, applicants must provide a skills development plan and, if the amount of eligible expenditure is over €2m, that plan must be agreed with Screen Ireland.

In addition as part of the certification process undertaken by DTCAGSM, an applicant company is required to sign an undertaking of compliance with all relevant employment legislation. The undertaking requires both the producer company and the qualifying company to comply with all obligations in the field of environmental, social and employment law. The producer company and the qualifying company must be responsible for compliance with all statutory requirements of an employer and have in place written policies and procedures on grievances, discipline and dignity at work (including harassment, bullying and equal opportunity).

While the importance of adhering to employment legislation has been reinforced by introducing the undertaking in respect of quality employment, it should be noted that adjudication of adherence to employment legislation is not within the remit of the Minister for Finance. The monitoring of compliance with employment rights legislation is primarily a matter for the Department of Enterprise, Trade and Employment through the Workplace Relations Committee (WRC).

This year Finance Bill 2022 provides for the extension of Section 481 from its current end date of 31 December 2024 to 31 December 2028. This extension demonstrates that the development of a thriving Irish audio-visual sector remains an objective of the Government. There are no plans to make further legislative changes at this point.