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Film Industry Tax Reliefs

Dáil Éireann Debate, Thursday - 14 February 2019

Thursday, 14 February 2019

Questions (63)

Richard Boyd Barrett


63. Deputy Richard Boyd Barrett asked the Minister for Finance the steps he is taking as a condition for approving section 481 film tax relief to ensure the application of all employment rights, legislation and in particular the Protection of Employees (Fixed-Term Work) Act 2003. [7476/19]

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Written answers (Question to Finance)

The Deputy will be aware that a number of amendments were made to Section 481 of the Taxes Consolidation Act 1997 as part of Finance Act 2018.

I am advised that the office of the Revenue Commissioners carry out a comprehensive programme of ‘outdoor’ compliance operations each year, many of which are carried out on a multi-agency basis, which can include officials from the Department of Employment Affairs and Social Protection and the Workplace Relations Commission. The primary role of these joint investigation units is to detect non-compliance with tax and duty obligations, which includes non-operation of the PAYE system on foot of bogus self-employment.

The matter of quality employment requires input from industry stakeholders in addition to Government agencies, and the monitoring of compliance with employment rights legislation referenced by the Deputy is primarily a matter for the Department of Business, Enterprise and Innovation through the Workplace Relations Commission, which falls within that Department’s remit.

However I would note that Revenue is currently bringing forward the Regulations which are necessary to support the Finance Act 2018 amendments. I understand that the Deputy met previously with officials on these matters and I can confirm that relevant Labour Court interventions raised have been considered as part of these preparations. Officials from Revenue have also been working with the Department of Business Enterprise and Innovation in relation to the employment obligations of the producer company and qualifying company for section 481 claims.

Those Regulations must be made with the consent of both myself and my colleague, the Minister for Culture, Heritage and the Gaeltacht, and I understand that officials in both Departments are currently reviewing the relevant drafts.