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Tax Reliefs

Dáil Éireann Debate, Tuesday - 3 October 2023

Tuesday, 3 October 2023

Questions (248)

Richard Bruton

Question:

248. Deputy Richard Bruton asked the Minister for Finance if he is aware of the request that the tax relief for filmmaking should include requirements of more generous copyright for creative workers on these films, so that the same rights would be available in Ireland as in other countries. [42428/23]

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Written answers

I am aware of the issues raised in the Deputy’s question. In addition, the Oireachtas Committee on Budgetary Oversight’s recent report on the section 481 film tax credit makes a number of recommendations which cover many different themes and policy areas, including both copyright law and employment rights.

Copyright law falls within the remit of the Department of the Enterprise, Trade and Employment. Notwithstanding this, to gain an understanding of the issue, my officials have engaged with the stakeholders concerned, including representative bodies for actors and performers.

Copyright is relevant for many workers in the film sector, including authors, producers, broadcasters and performers. I have been informed that an independent facilitator has been retained by Screen Ireland to meet with key stakeholders to understand and discuss issues raised through the implementation of the Digital Single Market Directive (Copyright Directive). Stakeholder meetings have been held over the past number of months and further engagement is ongoing. I look forward to the outputs from this process.

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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