Dáil Éireann Debate, Wednesday - 11 October 2023
54. Deputy Neasa Hourigan asked the Minister for the Environment, Climate and Communications if he will outline which public body has responsibility for ensuring compliance with section 15.1 of the Climate Action and Low Carbon Development (Amendment) Act 2021 on film productions which are in receipt of funding under Section 481 of the Taxes Consolidation Act (TCA) 1997. [44259/23]
View answerAs the Deputy has referenced, the Climate Action and Low Carbon Development (Amendment) Act 2015 (as amended by the Climate Action and Low Carbon Development (Amendment) Act 2021) gives legal underpinning for climate action by the public sector. It requires all public and prescribed bodies under the Act to perform their functions in a manner consistent with our climate ambition, which includes all Government Departments and public sector bodies.
Public bodies that have an obligation to report under the Energy Efficiency Monitoring and Reporting (M&R) System have a responsibility to achieve emissions reduction targets. [The definition of public sector body for the purpose of tracking emissions is based on that used in SI No 426/2014 – European Union (Energy Efficiency) Regulations 2014].
In addition to the above, to support public sector bodies leading by example, a climate action mandate applies to all bodies covered by decarbonisation targets, with the exception of Local Authorities, commercial semi state bodies, and the school sector. Local Authorities are required by the 2015 Act (as amended by the 2021 Act) to develop and implement Local Authority Climate Action Plans. A climate action framework applies to the commercial semi state sector. The Department of Education has responsibility for a school sector climate action mandate.
I am advised by the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media that under section 481, referred to in the Deputy’s question, a film production company must apply to the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media in advance of commencing the film for a ‘cultural certificate’. This is confirmation that the film is a qualifying film for the purposes of the tax relief. A production company that has received a cultural certificate, and that meets the other requirements under section 481 then makes a claim through the Office of the Revenue Commissioners.
A production company would not have obligations under section 15 of the 2015 Act. The Deputy may wish to note, however, that for the period 1st January 2023 to date, 26 of the 30 largest projects applying for Section 481 relief (in terms of ‘Eligible Expenditure’), used the Albert Carbon Calculator. This is a leading international tool for measuring sustainable production, which enables producers to track and measure the carbon impact of their production with a view to implementing carbon saving actions on-set.
Fís Éireann/Screen Ireland (the national agency for the Irish film, television drama, animation and documentary industry) has also been working to support the Irish screen industry to reduce its carbon impact. Since 2022, It is mandatory for film, TV and animation projects funded by Screen Ireland to complete a carbon calculator. Earlier this year, Screen Ireland launched a new Sustainability Advisor fund enabling Screen Ireland funded projects to apply to cover the cost of hiring a Sustainability Advisor to implement new, innovative, sustainable practices on projections.
Screen Ireland will shortly be launching a new Sustainability Fund which will support the lowering of emissions across all productions. The agency will also shortly launch a set of sustainability standards for all Screen Ireland funded projects.
Calculation and certification for Irish film, television and animation projects funded by Screen Ireland is handled by Albert and administered by Screen Greening. The newly formed Comisiún na Meán is currently reviewing the system for Sustainability Calculation and Certification of Irish funded projects in due course.
Developing sustainable practices in the screen industries is somewhat new but progress is being made at good pace and with Ireland being at the forefront of helping develop these new practices.
