Barry Ward (Dún Laoghaire, Fine Gael)
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518. To ask the Minister for Communications, Climate Action and Environment the position regarding recommendation 7 of the Budgetary Oversight Committee in its report on the 481 tax credit from 2023 (details supplied); the actions he will take to ensure that this recommendation is implemented; and if he will make a statement on the matter. [62856/25]

Patrick O'Donovan (Limerick County, Fine Gael)
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Matters relating to intellectual property rights in general, fall under the remit of my colleague, the Minister for Enterprise, Tourism and Employment. Standard contracts between producers and creative rights holders vary widely with different approaches throughout Europe. In this context, creatives currently operate under a range of different work-related agreements. Section 481 does not obligate one set of terms over another.

As in other sectors in Ireland, the specific terms and conditions of employment of performers are a matter for consideration by the members of SIPTU/Equity and other trade unions, in negotiation with the organisations and companies that engage them under the terms laid down by legislation under the Minister for Enterprise, Tourism and Employment.

Where individuals believe they are being deprived of employment rights, they may make a formal complaint to the Workplace Relations Commission (WRC) where the matter will be dealt with by way of mediation or adjudication leading to a decision that may be enforceable through the District Court.

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 must 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 finding against such a company, confirmation is necessary that the finding has been implemented or a satisfactory explanation provided.

Along with the additional training requirements, the Producer Company and Qualifying Company are required to give undertakings, not only to be in compliance with all obligations in the field of environmental, social and 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).

A producer who does not comply with the employment and skills development requirements may not be eligible for the 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.