Ireland’s system of industrial relations is, essentially, voluntary in nature. The responsibility for engaging in collective bargaining and the resolution of industrial disputes between employers and workers, rests with the employer, the workers and their representatives. It is important that the autonomy of both employee and employer bodies and their respective members in such matters is respected by the State. Collective agreements are voluntarily negotiated by the parties to said agreement.
For its part, the State provides the industrial relations dispute settlement mechanisms i.e. the Workplace Relations Commission and the Labour Court, to support parties in their efforts to resolve their differences.
With regards to the S481 Film Tax credit, any changes to the design of that incentive are the responsibility of my colleague the Minister for Finance.