Section 481 TCA 1997 provides a 32% payable credit for eligible expenditure on film production in Ireland. 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 the Irish culture.
The audiovisual sector has largely continued to function through the most challenging period of the pandemic and to provide quality employment at a time when so many other elements of the culture sector were so severely impacted. The protocols put in place by the sector have meant that workers have been in high demand.
It is the expectation that, in the provision of such opportunities, there will be compliance with all applicable employment obligations including legislative obligations and policies and procedures to ensure dignity at work. To grow the industry in Ireland, we want to see quality and sustained employment and training opportunities in the sector. This is reflected in the undertaking of quality employment which is required to be signed as part of the application process for Section 481.
There has been good progress over the past year in relation to negotiations between employer and worker representatives in the sector. For example, from January 2021 a modernised Crew Agreement was introduced which promotes good practice, regularises evolving work practices and provides for an industry pension scheme operating under the Construction Workers Pension Scheme (CWPS). A monitoring structure to oversee the operation of the agreement is included, as is a commitment to developing the first Work/Life Balance policy for the film and television industry. The Agreement acts as a framework for the industry covering all grades except film construction.
I have been made aware that a proposed Construction Crew Agreement has been rejected earlier this week. I am informed however, that the Unions will be writing to Screen Skills Ireland (the skills development unit within Screen Ireland) to discuss the next steps towards reaching an agreement, and my officials will continue to monitor progress in this regard.
In relation to any specific workplace disputes, the Workplace Relations Commission (WRC) and the Labour Court are the organs of the State tasked with the resolution of disputes relating to workplace matters and employment rights and it is appropriate that any relevant claims should be referred to these bodies for adjudication. As a result I am unable to comment on such matters.
