The Section 481 tax credit system is a vital part of the financial infrastructure of the audio-visual industry in Ireland. The objectives of the film tax credit are to act as a stimulus to the Irish audiovisual industry in the State, creating quality employment opportunities, upskilling workers across the industry, supporting the production of new audiovisual programming across areas of Irish culture and language, including Irish storytelling, giving full breadth to our heritage, experience, diversity and history, both fictional and factual and providing opportunities to export Irish culture on screen.
The recent growth being experienced by the screen industry in Ireland is welcome and testament to the work ethic and resilience of the sector. Future growth within the sector needs to be delivered in a sustainable and responsible way with safe and respectful workplaces at its core.
Significant emphasis is now placed on upskilling, training and continued development of our audiovisual workforce as a pre-condition of receiving a Certificate under Section 481. In order to qualify, production companies must commit to training and upskilling outlays that are proportionate to the amount of tax relief that they ultimately receive. The old training requirements have now been recast as life-long learning with individual participants being upskilled at all levels – from new entrants to our brightest and best given the opportunity to shadow internationally acclaimed film directors, producers and directors of photography. Additionally, producer companies must engage with Screen Ireland’s Screen Skills Division to provide training that is currently relevant and necessary in the industry.
Along with the additional training requirements, there is an increased emphasis and scrutiny on the provision of quality employment across film projects. Each Producer Company and Qualifying Company is required to give an undertaking, 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). Companies must also provide details of any Work Place Commission decisions where those decision are a finding against such a company, confirmation that the finding has been followed or an explanation if the finding has not been followed.
