Ruairí Ó Murchú (Louth, Sinn Fein)
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36. To ask the Minister for Culture, Heritage and the Gaeltacht the progress being made on the implementation of the recommendations of the report on section 481 produced by the Oireachtas Budget Scrutiny Committee; and if he will make a statement on the matter. [10104/25]

Patrick O'Donovan (Limerick County, Fine Gael)
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The Report of the Budgetary Oversight Committee contained 14 Recommendations relating to the Section 481 Film Tax Relief. Some of the recommendations fall under my Department's remit, while responsibility for the remainder falls to the Minister for Finance, the Minister for Enterprise, Trade and Employment as well as on the Committee itself. Those recommendations that fall to my Department are addressed below.

Recommendation 14 related to a Section 481 stakeholder forum and this was held in February 2024. It was attended by representatives from all parts of the Irish audiovisual industry. The structure of the event incorporated a number of presentations on elements of Section 481 requirements. The focus , however, was firmly input from the stakeholders themselves and ensuring that everyone attending from the industry was given opportunity to voice their opinions and discuss them with other industry stakeholders. A professional rapporteur conducted the event. A Report which reflects the wide range of views expressed at the forum has been circulated to all relevant Government Departments and State Agencies. The relevant bodies have examined the Report and continue to consider if further changes can be made to the Section 481 Film Tax Relief Scheme.

In addressing Recommendation 8, Screen Ireland, the State Body with responsibility for the development of the Irish audiovisual industry, retained an independent facilitator to meet with stakeholders to understand and discuss issues arising from the transposition into Irish law of the EU Copyright Directive. In January 2025, 'Implementation of the European Copyright Directive Industry Interim Guidelines' were published.

During the process, individual stakeholder meetings were held and subsequently moderated group discussions took place with screen writers, directors, composers, actors, animation and live-action producers, with a view to finding common understandings and potential clarifications that might be required around the legislation. I would like to thank all those who engaged in that process for the continued success and growth of the industry.

In addition to the recommendations falling to my Department, I would like to welcome the implementation of Recommendation 13 by the Minister for Finance with the increase of the Section 481 cap from €70m to €125m in Budget 2024.