A cinema seat levy is in operation in two countries — Great Britain and France. The British one was discontinued although in its day it provided an advantage to the British film industry. In both cases, there are significant distinctions between, for example, the receipts from the levy and the manner in which they are distributed to the film production sector. In France, the levy avoids, for example, money going back into the treasury and having to come out again as a dedicated fund for film. Relationships between the cultural industries, the Ministers responsible and the Department of Finance are difficult in this country and that applies to whoever may wish to introduce a levy.
The circumstances are different in Ireland and that would have to be taken into account. As to the merit of the suggestion, I am not prepared to introduce it at this time, but it is worthy of examination. I have examined many aspects of it but I have no plans at present.