Written answers

Tuesday, 9 April 2024

Photo of Steven MatthewsSteven Matthews (Wicklow, Green Party)
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286. To ask the Minister for Finance the position regarding the recommendations of the Budgetary Oversight Committee's Report on the Section 481 Film Tax Credit; what efforts are being made to ensure Irish performers have the same contract terms as international performers in similar roles; if he is conscious of the need for productions operating in Ireland to comply with the Copyright and Related Rights Act 2000 and European Copyright Directive in order to avail of the tax credit; and if he will make a statement on the matter. [13972/24]

Photo of Michael McGrathMichael 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 and that its recommendations cover a number of themes and policy areas for which responsibility lies across a number of Departments, and indeed, recommendations for action by the Committee itself.

With regard to the recommendations wholly or partially directed to my Department, Recommendation 13 suggested increasing the cap on eligible expenditure under Section 481; you will be aware that I announced an increase in the cap on eligible expenditure from €70 million to €125 million as part of my Budget 2024 speech and that, having recently received approval from the European Commission, this increase is now in effect.

With regard to Recommendation 14 for the establishment of a stakeholder forum, you will be aware that such a forum took place on the 8th of February this year, convened by the Department of Tourism, Culture, Art, Gaeltacht, Sport and Media (DTCAGSM). The forum was attended by a broad range of stakeholders which included representative bodies from the wider Irish audio visual sector, including unions, as well as government Departments and agencies. The focus of the day was on ensuring that everyone attending from the industry was given ample opportunity to voice their opinions. The event was chaired by an independent rapporteur, who also has responsibility for compiling a report on the discussions to DTCAGSM.

In relation to Recommendation 7 regarding intellectual property rights and 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. Copyright is relevant for many workers in the film sector, including authors, producers and broadcasters in addition to performers and there are complex legal issues involved. As previously advised in parliamentary questions related to this subject matter, there is currently a body of work being undertaken in this space. 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), and all stakeholders are engaging with this process with a view to identifying viable solutions where required. It is worth noting that copyright legislation applies regardless of whether it is referenced as part of the application process for section 481 or not.

Finally, I would also note that my officials continue to directly engage 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.

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