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Tax Credits

Dáil Éireann Debate, Wednesday - 4 October 2023

Wednesday, 4 October 2023

Questions (96)

Catherine Connolly

Question:

96. Deputy Catherine Connolly asked the Minister for Finance his plans to include compliance with the Copyright and Related Rights Act 2000, as well as the EU copyright directive, as a specified requirement in order to avail of the section 481 tax credit, in line with recommendation 8 of the May 2023 Report on Section 481 - Film Tax Credit by the Committee on Budgetary Oversight; and if he will make a statement on the matter. [42941/23]

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Written answers

I am aware of the Oireachtas Committee on Budgetary Oversight’s recent report on the section 481 film tax credit and the recommendations contained therein, including those specific to copyright law.

I would note that copyright law falls within the remit of the Department of the Enterprise, Trade and Employment. However, 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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