Ruairí Ó Murchú (Louth, Sinn Fein)
Link to this: Individually | In context

129. To ask the Minister for Culture, Heritage and the Gaeltacht if he will outline the actions that will be taken on foot of the section 481 stakeholders’ forum; and if he will make a statement on the matter. [22860/25]

Patrick O'Donovan (Limerick County, Fine Gael)
Link to this: Individually | In context

The Report of the Budgetary Oversight Committee contained 14 Recommendations relating to the Section 481 Film Tax Relief. 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. A number of exciting developments have taken place since the Section 481 stakeholders forum took place.

The Minister for Finance announced in Budget 2025 that he had instructed his officials to monitor trends in the visual effects (VFX) sector internationally with a view to providing options to introduce a sector specific measure as part of Budget 2026, if appropriate.

In response to specific challenges being faced by smaller feature film projects in bringing their stories to the screen, a new 8 per cent uplift, under the section 481 film tax credit, has been approved by the European Commission. This will apply to feature film productions with a maximum qualifying expenditure of €20 million.

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.