Section 481 provides relief in the form of a corporation tax credit related to the cost of production of certain films. 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 Irish culture.
I would note that copyright policy and legislation falls within the remit of the Department of the Enterprise, Trade and Employment (DETE). I have been informed by DETE that the main source of Copyright legislation in Ireland is the Copyright and Related Rights Act 2000 (as amended) (the CRRA). Copyright is a property right and the CRRA covers matters such as providing the owners of copyright works the exclusive right to prohibit others from making a copy of the work, performing the work, making the work available to the public or any adaption of the work. In addition, protection is afforded to others involved in the production of the work such as performers (including actors), producers and broadcasters of works by what are known as ‘related rights’. The CRRA also ensures that copyright holders have an effective means of enforcing their rights should they consider that they have been infringed.
I am further informed by DETE that the CRRA is complimented by a number of Statutory Instruments. The EU (Copyright and Related Rights in the Digital Single Market) Regulations 2021 transposed the EU Directive on Copyright in the Digital Single Market (EU) 2019/790. The Regulations strengthen the rights and protections afforded to various categories of right holders in order to reflect the impact of technological advances and increased digitalisation. They also provide for wider access and use of copyright protected works to the potential benefit of the creative sectors, press publishers, researchers, educators, cultural heritage institutions, and citizens.
I am aware that the issue of copyright is an important one for the Irish culture, arts and media sectors. I am also aware that there have been issues raised in relation to intellectual property rights and remuneration of actors and performers.
Screen Ireland is the national development agency for Irish filmmaking and the Irish film, television and animation industry, investing in talent, creativity and enterprise. I have been informed that Screen Ireland has engaged a consultant to facilitate the process of examining the complex and varied issues on the topic of intellectual property and this will involve engagement with Industry stakeholders over the coming weeks to explore the issues being raised.
In addition, my officials have engaged with film industry representative bodies to gain an understanding of the topic and the various perspectives of those concerned. Department officials will continue to monitor progress in this area, including industrial relations negotiations on this matter, to inform considerations of any proposed amendments to the operation of the relief.
