The Workplace Relations Commission (WRC) is an independent, statutory body established in 2015 under the Workplace Relations Act 2015. Workers and individuals who believe they are being deprived of employment rights, may make a complaint to the WRC where the matter can be dealt with by way of mediation or adjudication leading to a decision that may be enforceable through the District Court.
WRC inspectors can also be asked to investigate breaches of employment legislation or complaints arising from alleged breaches. Complaints can be submitted online. Both the WRC and the Labour Court operate under the aegis of the Department of Enterprise, Trade and Employment.
If the Deputy is aware of matters that should be adjudicated on by those organs of the state charged with the resolution of disputes relating to workplace matters and employment rights, I encourage him to make the individuals aware of their entitlement to have recourse to these fora.
The section 481 tax relief is available to qualifying films, to film producer companies on particular expenditure provided certain conditions, as laid out in statute and regulations, and as specified in the film certificate issued by my Department, are met. It is a relief calculated on the basis of eligible expenditure incurred in the production of a film and applicant companies who meet the requirements of the scheme can claim a payable tax credit of up to 32% of eligible expenditure. Applications for Section 481 are now required to provide a commitment to quality employment as part of the application process.
