Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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22. To ask the Minister for Finance if he is planning further changes to section 481 film credit to vindicate employment rights of film workers and to ensure greater security of employment of film workers; and if he will make a statement on the matter. [5108/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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In relation to employment rights of film workers, the Deputy will be aware that changes were made to 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.

The WRC conducted a review of the sector in 2020 and specifically noted and valued ‘the maintenance of good industrial relations and the benefits of collective agreements’. Subsequent to that review there has been significant progress in reaching collective agreements, most notably the shooting crew agreement reached in 2021 and the construction crew agreement reached in 2022. Just last month, an interim set of guidelines in relation to copyright has been agreed by a number of stakeholders in the sector. This is a very welcome development, one which I hope will lead to a permanent agreement for the sector.

This consistent progress demonstrates that the industry can be a stable, collaborative, and positive place to work. While not having a direct role in respect of employment rights policy, I and my officials will continue to encourage and support stakeholders in the sector in reaching these collective agreements.