Ruairí Ó Murchú (Louth, Sinn Fein)
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364. To ask the Minister for Finance if further changes can be made to the section 481 film tax relief scheme, particularly in relation to securing quality employment in the sector; and if he will make a statement on the matter. [33743/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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In relation to the employment rights of film workers, as part of the cultural certification process for the Section 481 film tax credit, an applicant company is required to submit an undertaking of compliance with all relevant employment legislation in relation to the production 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. In January of this year, an interim set of guidelines in relation to copyright was agreed by stakeholders in the sector. This is a very welcome development and it is hoped that this 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 to address any issues through negotiation and collective agreements.