Dáil Éireann Debate, Tuesday - 10 February 2026
177. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance if he is considering including a specific test for quality employment, which is developed in cooperation with workers in the film industry in addition to all other relevant employment legislation, for producer and qualifying companies applying for section 481 film tax credit; and if he will make a statement on the matter. [10091/26]
Amharc ar fhreagraSection 481 TCA 1997 provides a 32% payable credit for eligible expenditure on film production in Ireland. The scheme is intended to act as a stimulus to indigenous film industry in the State, creating quality employment opportunities and supporting the expression of Irish culture.
The Deputy will be aware that, as part of the application process for the relief, applicant companies are required to sign an undertaking of compliance with all relevant employment legislation. This undertaking commits applicants to compliance with all relevant employment legislation and to having in place written policies and procedures in relation to grievances, discipline and dignity at work (including harassment, bullying and equal opportunity). These conditions shall be met by both the producer company and the qualifying company. If the Minister for Culture, Communications and Sport determines that an applicant company does not adhere to the conditions specified in the undertaking, any credit claimed may be subject to recoupment by Revenue.
It is also worth noting that Ireland was one of the first countries in Europe to link its film tax credit to skills development, with a view to ensuring sustainable growth across the screen industry through upskilling and career development opportunities for Irish crew. In order to ensure adherence with the Industry Development test for the tax credit, all applications must include a Skills Development Plan. For all projects with eligible expenditure in excess of €2 million, a copy of the Skills Development Plan should also be submitted to Screen Ireland for approval. Within 6 months of completion of the project, applicants are required to submit a Quality Assurance Compliance Report including evidence of skills development activity for all skills development participants.
It is very important to recognise that the laws that underpin employment rights apply regardless of whether a company applies for section 481 or not, and they apply equally. The monitoring of compliance with employment rights legislation is primarily a matter for the Department of Enterprise, Tourism and Employment through the Workplace Relations Commission (WRC).
While not having a direct role in respect of employment rights policy, I and my officials will continue to encourage and support quality employment in the audio-visual sector. Significant progress has been made in recent years in advancing the quality of employment in the sector through collective agreements; most notably, the ‘Shooting Crew Agreement’ and the ‘Construction Crew Agreement’ agreed in 2021 and 2022 respectively. The Deputy may also be aware that an independent facilitator was retained by Screen Ireland in 2023 to meet with key stakeholders; wherein copyright concerns were discussed directly with industry. As a result, stakeholders have agreed interim best-practice industry guidelines while pursuing a path towards a collective-bargaining agreement.
We all want everybody's legal rights to be enforced regardless of the tax credit. It is important to recognise that the laws that underpin employment rights apply regardless of whether a company applies for the relief or not.
