Written answers
Thursday, 4 July 2024
Department of Finance
Tax Reliefs
Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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94. To ask the Minister for Finance his views on whether it is acceptable that film producer companies in receipt of section 481 film tax credit are claiming the credit on the grounds that they are providing quality employment and training, while claiming simultaneously and on an on-going basis that the same producer company is not the employer of the film crew on the film productions for which the credit is claimed whenever workers on those productions attempt to assert their employment rights, particularly their rights under fixed term workers legislation; and if he will make a statement on the matter. [28562/24]
Jack Chambers (Dublin West, Fianna Fail)
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The Deputy will be aware that there are specific provisions within the film tax credit to reinforce the requirement to adhere to employment rights legislation. As part of the cultural certification process, an applicant company is required to submit an undertaking of 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 designated activity company for each production.
Should any concerns in relation to employment rights arise, the Workplace Relations Commission (WRC) and the Labour Court are the organs of the State tasked with the resolution of specific workplace disputes. It is therefore appropriate that any relevant claims should be referred to these bodies for adjudication.
I am aware that a number of cases have been adjudicated by the WRC and subsequently appealed to the Labour Court. As a number of these cases are still active, it is not appropriate for me to make any further comment at this time. However, I can confirm that any findings of the WRC and Labour Court in relation to the sector are monitored by my Department and considered in the context of policy reviews of the section 481 tax credit.
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