Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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18. To ask the Minister for Culture, Heritage and the Gaeltacht if she has had any discussions with the Minister for Finance in advance of Budget 2025 in relation to ensuring that continued and increased financial support for the film and audio visual industries is more strictly conditioned on the provision of security of employment for film crew, the full vindication of employment rights and fair and proportionate remuneration for actors, performers workers and directors, with reference to the use of buy-out contracts; and if she will make a statement on the matter. [37007/24]

Catherine Martin (Dublin Rathdown, Green Party)
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My Department has ongoing engagement with the Department of Finance on matters relating to Section 481 film tax relief.

The application process for a Section 481 Certificate requires the producer company and qualifying company, as defined by the Taxes Consolidation Act 1997 to sign an undertaking in respect of quality employment and must provide details of any Workplace Relations Commission decisions applying to the qualifying company, the producer company or other companies in the group. Where those decisions include a finding against such a company, confirmation is necessary that the funding has been implemented or a satisfactory explanation provided.

A producer that does not comply with the employment and skills development requirements may not be eligible for the tax credit. The monitoring of compliance with employment rights legislation is the responsibility of the Workplace Relations Commission (WRC) and the Labour Court - the mechanisms of the State for regulating employment law. They are under the aegis of my colleague, the Minister for Enterprise, Trade and Employment.

Along with the additional training requirements, there is an increased emphasis and scrutiny on the provision of quality employment across film projects. Each Producer Company and Qualifying Company is required to give an undertaking, not only to be in compliance with all obligations in the field of environmental, social and employment law, but crucially to have in place written policies and procedures in relation to Grievances, Discipline and Dignity at work (including harassment, bullying and equal opportunity).

Matters relating to intellectual property rights as well as copyright issues in general, fall under the remit of my colleague, the Minister for Enterprise, Trade and Employment. Standard contracts between producers and creative rights holders vary widely with different approaches throughout Europe. In this context, creatives currently operate under a range of different work-related agreements. Section 481 does not obligate one set of terms over another.

Screen Ireland has retained an independent facilitator to meet with screen writers, directors, composers, actors, animation and live-action producers, to understand and discuss issues that have arisen since the transposition into Irish law of the EU Copyright Directive. This engagement has continued to progress over the past number of months and is still ongoing, with further meetings planned for Q4 this year.

I very much welcome the process being facilitated by Screen Ireland and the feedback that stakeholders are participating and finding it of value. While it is a matter for stakeholders to find consensus in the first instance, I do expect that everyone involved is working towards a common objective - a competitive industry where workers, including crew, actors and creative talent, are treated fairly.

I am due to meet shortly with the Minister for Finance to discuss the upcoming Budget 2025.