I am aware of the review published by the Oireachtas Committee on Budgetary Oversight following its examination of the section 481 film tax credit, and of the recommendations made therein. I am also aware of the progress made on a number of the recommendations, such as the convening of a stakeholder forum and the increase in the cap on eligible expenditure to €125 million.
In relation to employment rights, the Deputy will be aware that changes were previously made to the film tax credit to reinforce the requirement to adhere to employment rights legislation. Indeed, as part of the cultural certification process, an applicant company is required to submit an undertaking of compliance with all relevant employment legislation in relation to the film being certified. These conditions are to be met not just by the producer company but also by the designated activity company for each production.
Should any concerns in relation to employment rights arise, the Workplace Relations Commission (WRC) and the Labour Court are the organs of the State tasked with the resolution of specific workplace disputes. It is therefore appropriate that any relevant claims should be referred to these bodies for adjudication.
In relation to the intellectual property rights, I would note that copyright law falls within the remit of the Department of the Enterprise, Trade and Employment (DETE). Notwithstanding this, my officials have engaged at length with the stakeholders concerned, including representative bodies for actors and performers, to gain an understanding of relevant issues.
Copyright is relevant for many workers in the film sector, including actors, authors, producers and broadcasters, and Screen Ireland has previously engaged an independent facilitator to meet with key stakeholders to understand the various perspectives of those concerned. It is my understanding that this process has resulted in the drafting of relevant guidelines and that a further stakeholder meeting is expected to take place in the coming weeks.
Finally, 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. If there are issues with copyright law as it currently applies, such issues are a matter for the Department of Enterprise, Trade and Employment.
