The current TV licensing system is underpinned by Part 9 of the Broadcasting Act 2009, which sets out inter alia the requirement to have a television licence and the penalties for not having a valid licence. In accordance with Section 142 of the Act, any premises at which a television is located requires a TV Licence regardless of its use. Currently, only one class of licence and one level of licence fee of €160 exists.
The Broadcasting Authority of Ireland (BAI) has statutory responsibility in relation to access to broadcasting services. Under Section 43 (1)(c)(i) of the Broadcasting Act 2009, the Authority must prepare and, from time to time, revise rules with respect to the specific steps each broadcaster is required to take to promote the understanding and enjoyment, by those who are deaf or have a hearing or visual impairment, of programmes transmitted on any broadcast service provided by the broadcaster.
The Access Rules include provisions for subtitling, captioning, Irish sign language and audio descriptions. The provision of subtitling is then a matter for individual broadcasters in accordance with the Access Rules, with which all broadcasters licensed within the jurisdiction of Ireland must comply. Compliance is monitored by the Authority. The rules apply to the Public Service broadcasters RTE and TG4 and to broadcasters who hold content provision contracts with the BAI under Section 71 of the Broadcasting Act.