Michael McGrath (Cork South Central, Fianna Fail)
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I am aware of the recommendations made by the Oireachtas Committee on Budgetary Oversight as part of its recent examination of the section 481 film tax credit.

In relation to the intellectual property rights of actors and performers, I would note that copyright law falls within the remit of the Department of the Enterprise, Trade and Employment. Notwithstanding this, my officials have engaged with the stakeholders concerned, including representative bodies for actors and performers, to gain an understanding of issues of concern.

Copyright is relevant for many workers in the film sector, including authors, producers and broadcasters in addition to actors, and I have been informed that Screen Ireland has engaged an independent facilitator to meet with key stakeholders to understand the various perspectives of those concerned. Individual stakeholder meetings were held over an eight-week period in March and April of this year and the next phase will progress to group discussions. I look forward to the outputs from this process.

It worth noting that copyright legislation applies regardless of whether it is referenced as part of the application process for section 481 or not. Referencing the legislation as part section of 481 would not afford actors and performers any additional layer of legal protection than they already have under the relevant copyright legislation in its current form.

If there are issues with copyright law as it currently applies, as stated, this is a matter for the Department of Enterprise, Trade and Employment.

Paul Kehoe (Wexford, Fine Gael)
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76. To ask the Minister for Finance if he will consider expanding the rental tax credit for families who pay rent on multiple properties, allowing them to claim a credit for each property, particularly in cases of families who are paying for student accommodation for 3rd level students; and if he will make a statement on the matter. [28832/23]

Michael McGrath (Cork South Central, Fianna Fail)
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The Rent Tax Credit, as provided for in section 473B of the Taxes Consolidation Act 1997, was introduced by Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025. The credit is, subject to a number of conditions, broadly available in the following three circumstances:

1. where the claimant makes a qualifying payment in respect of a residential property which he or she uses as his or her principal private residence;

2. where the claimant makes a qualifying payment in respect of a residential property which he or she uses to facilitate his or her attendance at or participation in his or her employment, office holding, trade, profession or an approved course; and

3. where the claimant makes a qualifying payment in respect of a residential property which his or her child uses to facilitate his or her child’s attendance at or participation in an approved course.

Where the claimant could claim the Rent Tax Credit in respect of two or more tenancies (for example, in respect of rent they pay for their own principal private residence and also in respect of the student accommodation in which their child resides), the maximum credit due to him or her will be capped at €500, or €1,000 in the case of a jointly assessed claimant.

In designing tax reliefs, there is always a balance to be struck between providing support to as many people as possible consistent with the overall policy intention behind the measure and ensuring that there is an appropriate degree of control in the management of limited Exchequer resources.

The operation of the Rent Tax Credit will be closely monitored by my Department in conjunction with Revenue in the coming months and the question of whether any further adjustments are needed will be considered in the context of the Budget and Finance Bill process.

Further details in relation to the Rent Tax Credit can be found on Revenue’s website at

www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/rent-credit/index.aspx.