Dáil Éireann Debate, Thursday - 23 November 2023
107. Deputy Richard Boyd Barrett asked the Minister for Finance if he has reviewed the report on Section 481 tax relief from the Budget Scrutiny Committee; what actions he is planning in relation to the recommendations from that report, in particular those with regard to quality employment and training; and if he will make a statement on the matter. [51574/23]
View answer108. Deputy Richard Boyd Barrett asked the Minister for Finance if he is planning to implement the recommendations of the report on Section 481 tax relief from the Budget Scrutiny Committee; and if he will make a statement on the matter. [51573/23]
View answerI propose to take Questions Nos. 107 and 108 together.
I am aware of the contents of the Committee on Budgetary Oversight’s Report on Section 481 Film Tax Credit. I am also aware that the recommendations contained within the report cover a number of themes and policy areas for which responsibility lies across a number of Departments, and indeed, recommendations for action by the Committee itself.
With regard to the recommendations wholly or partially directed to my Department, Recommendation 13 suggests increasing the cap on eligible expenditure under Section 481, which is happening this year as the cap is increasing from €70m to €125m in Budget 2024.
I understand that work is being undertaken a number of Departments and Agencies, in particular Screen Ireland, the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media (DTCAGSM) and the Department of Enterprise, Trade and Employment (DETE), on a range of issues relating to quality employment and training in the context of the audiovisual industry.
With regard to skills and training, in 2019 Ireland was one of the first countries in Europe to link its film tax credit to skills development, ensuring that sustainable growth across the screen industry provided structure and stability to Irish crew through these opportunities. Since then, Screen Ireland has evaluated skills development plans from over 220 productions, and 2022 saw a total of more than 3,500 skills development placements across Section 481 training, courses and other skills development initiatives, including mentorships and shadow directing.
With regard to Recommendation 14 for the establishment of a stakeholder forum, officials in the DTCAGSM are actively progressing options in this regard. I am fully supportive of this and my officials will engage with the forum when established.
In relation to Recommendation 7 regarding intellectual property rights and Recommendation 8 regarding compliance with relevant copyright legislation, I would note that copyright law falls within the remit of DETE. Copyright is relevant for many workers in the film sector, including authors, producers and broadcasters in addition to performers and there are complex legal issues involved. I understand 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), and that all stakeholders are engaging with this process. I look forward to the outputs from this process. It is worth noting that copyright legislation applies regardless of whether it is referenced as part of the application process for section 481 or not.
Finally, I would also note that my officials have directly engaged with all relevant representative bodies in the sector, including those representing crew, cast and producers, with a view to understanding the issues affecting the audio-visual sector.
