Dáil Éireann Debate, Tuesday - 29 September 2026
167. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance his plans to ensure that film producer companies in receipt of section 481 Film Tax Credit, claiming that they are providing quality employment and training, are also required to be the legal employer of the film crew on the film production for which the credit is claimed. [68637/26]
View answerSection 481 TCA 1997, which sets out the legislative basis for the film corporation tax credit, requires that, for the purposes of each application for the credit in respect of a qualifying film, there are two companies, a producer company and a qualifying company.
The “producer company” refers to the continuing production company necessarily carrying on a trade of producing films on an ongoing commercial basis with a view to profit. The producer company applies to the Department of Culture, Communications and Sport for certification of the project as a qualifying film and receives the tax credit in respect of that project.
The “qualifying company” is a company that is incorporated and resident in the State or carrying on a trade in the State through a branch or agency. The qualifying company must exist solely for the purposes of the production of only one qualifying film. All the shares in the qualifying company must be held by the producer company. The two companies are therefore associated, and it is my understanding that the Labour Court has confirmed that associated employers can be connected for the purposes of employment rights.
“Eligible expenditure” must be incurred in the State and paid by the qualifying company. Eligible expenditure is defined as that portion of the total cost of production that is expended in the State and can be, either, expended directly by the qualifying company on the employment of eligible individuals or on the provision of labour only services by someone other than an eligible individual, or expended directly or indirectly by the qualifying company on the provision of goods and services.
As part of the cultural certification process, applicant companies are required to submit an undertaking of compliance with all relevant employment legislation. This commits both the producer company and the qualifying company to compliance with all relevant employment legislation in relation to the film being certified.
While not having a direct role in employment law matters, my Department will encourage stakeholders to address employment issues through negotiations and agreement.
