Written answers
Tuesday, 5 December 2023
Department of Finance
Tax Credits
Cian O'Callaghan (Dublin Bay North, Social Democrats)
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192. To ask the Minister for Finance if, with regard the amendments to the Finance (No.2) Bill in support of the recommendations in the report of the Committee on Budgetary Oversight on the section 481 film tax credit, he will consult and engage with a union (details supplied) on this matter and reconsider the decision to refuse this recommendation; and if he will make a statement on the matter. [53524/23]
Michael McGrath (Cork South Central, Fianna Fail)
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I am aware of the contents of the Committee on Budgetary Oversight’s Report on Section 481 Film Tax Credit. In relation to Recommendation 7 regarding intellectual property rights, and indeed Recommendation 8 regarding compliance with relevant copyright legislation, I would note that copyright law falls within the remit of the Department of Enterprise, Trade and Employment. It is worth noting that copyright legislation applies regardless of whether it is referenced as part of the application process for section 481.
Copyright is relevant for many workers in the film sector, including authors, producers, broadcasters and performers. I am aware that an independent facilitator has been retained by Screen Ireland to meet with key stakeholders to understand and discuss issues raised through the implementation of the Digital Single Market Directive (Copyright Directive). I understand that stakeholders on all sides of this issue are actively engaging in the process. It is critical that any potential amendments to section 481 do not front-run this important piece of work, and the outputs from it will inform future policy considerations.
The Digital Single Market Directive (Copyright Directive) and related legislation establish overarching principles – in this case, the right to appropriate and proportionate remuneration. The details of what exactly this entails – for example the balance of remuneration between upfront daily rates and potential profit-share post-release – need to be agreed between representative bodies in the industry, with the over-arching protection of the legislative principles.
I would also note that my officials have directly engaged with all relevant representative bodies in the sector, including those representing crew, cast and producers, with a view to understanding the issues affecting the audio-visual sector. I would also like to advise that there is an intention to do so again in the coming weeks.
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