John Lahart (Dublin South West, Fianna Fail)
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256. To ask the Minister for Finance to examine the recommendation of the Oireachtas Public Accounts Committee (details supplied) as they relate to the Taxes Consolidation (Rights of Performers and Film Workers) (Amendment) Bill 2025. [65235/25]

Simon Harris (Wicklow, Fine Gael)
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Section 481 TCA 1997 provides relief in the form of a corporation tax credit related to the cost of production of certain films. The scheme is intended to act as a stimulus to the creation of an indigenous film industry in the State, creating quality employment opportunities and supporting the expression of Irish culture. The credit is granted at a rate of 32% of up to €125 million.

I am aware of the review published by the Oireachtas Committee on Budgetary Oversight following its examination of the section 481 film tax credit, and of the recommendations made therein. In relation to Recommendation 7 regarding intellectual property rights and Recommendation 8 regarding compliance with relevant copyright legislation, I would note that copyright law falls within the remit of the Department of Enterprise, Tourism and Employment. Copyright is relevant for many workers in the film sector, including authors, producers and broadcasters in addition to performers and there are complex legal issues involved.

Although compliance with copyright law is not a specific criterion as part of the application process for section 481, it is important to remember that section 481 is a tax credit and that copyright legislation applies regardless of whether it is referenced as part of a formal process associated with obtaining the credit.

Notwithstanding this, my officials have engaged in detail with relevant stakeholders in the sector, including representative bodies, to gain an understanding of the issues raised over the last number of years.

In order to identify a pathway forward, an independent facilitator was retained by Screen Ireland in 2023 to meet with a group of key stakeholders, to identify and understand issues relevant to the Digital Single Market Directive (referred to as the Copyright Directive). As a result of this process, industry stakeholders have agreed interim best practice industry guidelines while they pursue a path towards a collective bargaining agreement.

It is my view that direct engagement between industry bodies is the most effective pathway to resolving any remaining issues in respect of copyright. Should any issues with Copyright legislation as it currently stands be identified as part of this process, this will be a matter for the Minister of Enterprise, Tourism and Employment. However, my officials will continue to monitor progress in this area.