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Tax Reliefs

Dáil Éireann Debate, Thursday - 22 June 2023

Thursday, 22 June 2023

Questions (98)

Richard Boyd Barrett

Question:

98. Deputy Richard Boyd Barrett asked the Minister for Finance if he will introduce new obligations on the recipients of section 481 film tax relief to end the use of buy-out contracts for performers, writers and artists which deny them their IP rights under copyright law, and a further obligation on producer company recipients of the credit to take direct responsibility as the employer for film crew on film productions so that their rights under fixed-term workers' legislation can be vindicated; and if he will make a statement on the matter. [30201/23]

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Written answers

I am aware of the recommendations made by the Oireachtas Committee on Budgetary Oversight as part of its recent examination of the section 481 film tax credit and of the recommendations made therein.

In relation to the intellectual property rights, I would note that copyright law falls within the remit of the Department of the Enterprise, Trade and Employment (DETE). Notwithstanding this, my officials have engaged with the stakeholders concerned, including representative bodies for actors and performers, to gain an understanding of the issue.

Copyright is relevant for many workers in the film sector, including authors, producers and broadcasters in addition to actors, and as I have recently stated, I have been informed that Screen Ireland has engaged an independent facilitator to meet with key stakeholders to understand the various perspectives of those concerned. Individual stakeholder meetings have recently been held and the next phase will progress to group discussions, and I look forward to the outputs from this process.

In relation to employment rights, the Deputy will be aware that changes were made to the film tax credit to reinforce the requirement to adhere to employment rights legislation.  As part of the cultural certification process, an applicant company is required to submit an undertaking of compliance with all relevant employment legislation. This commits applicants to compliance with all relevant employment legislation in relation to the film being certified. These conditions are to be met not just by the producer company but also by the designated activity company for each production.

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 such matters. It is appropriate that any relevant claims should be referred to these bodies for adjudication.

It worth noting that copyright legislation applies regardless of whether it is referenced as part of the application process for section 481 or not. If there are issues with copyright law as it currently applies, as stated, this is a matter for the Department of Enterprise, Trade and Employment.

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