Dáil Éireann Debate, Tuesday - 26 May 2026
202. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance if he is planning any changes to the section 481 film credit in the forthcoming budget, in particular to ensure improvements in quality of employment and training obligation of tax credit recipients. [39772/26]
Amharc ar fhreagraOver the last number of budgets, the Irish Government have enhanced our tax incentives for film production and developed new measures for unscripted television production and the development of digital games. These measures complement the Government’s long-standing support to screen production and Irish creative industries, creating quality employment opportunities and supporting the expression of Irish culture.
It will take some time for these new measures to become fully established and to understand their impact on the audio-visual sector in Ireland, and it is important for this process to take place before considering further changes or additions to supports.
The Deputy will be aware that, as part of the application process for the film relief under section 481, applicant companies are required to sign an undertaking of compliance with all relevant employment legislation.
Furthermore, Ireland was one of the first countries in Europe to link its film tax credit to skills development, ensuring that sustainable growth across the screen industry provided structure and stability to Irish crew through these opportunities.
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 Committee (WRC).
It is notable that significant progress has also 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.
While not having a direct role in respect of employment rights policy, I and my officials will continue to encourage and support quality employment and skills training in the audio-visual sector.
