Ruairí Ó Murchú (Louth, Sinn Fein)
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589. To ask the Minister for Communications, Climate Action and Environment if he will provide an update following the stakeholders’ forum and on plans for section 481 to ensure that quality employment is delivered; and if he will make a statement on the matter. [47680/25]

Patrick O'Donovan (Limerick County, Fine Gael)
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The Section 481 stakeholder forum was held in February 2024 and was attended by representatives from all parts of the Irish audiovisual industry. The majority of the participants considered the forum to be a useful engagement between government agencies and industry stakeholders. The Department will give consideration in due course to holding similar events.

The structure of the event incorporated a small number of presentations on elements of Section 481 requirements. The primary focus of the day was, however, input from the stakeholders themselves and on ensuring that everyone attending from the industry was given ample opportunity to voice their opinions and discuss them with other industry stakeholders. A professional rapporteur conducted the event. There is a Report that recorded all the views expressed at the Section 481 stakeholder forum and this was circulated to all relevant Government Departments and State Agencies to consider, as appropriate, its input to future changes around the Section 481 Film Tax Relief Scheme.

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 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 ?nding against such a company, con?rmation is necessary that the ?nding 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 Section 481 film 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 the Minister for Enterprise, Tourism and Employment.

Along with additional training requirements for Section 481 film tax relief, there is an increased emphasis and scrutiny on the provision of quality employment across film projects. My department requires the Production Company to sign an Undertaking in respect of quality employment (Tab M). Each Producer Company and Qualifying Company is required to give an undertaking, not only to be in compliance with all obligations in 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).