Dáil Éireann Debate, Tuesday - 29 September 2026
150. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance if he is intending to make any changes to the Section 481 Film Tax credit in the upcoming budget in view of the recommendations of the Budgetary Oversight Committee report on Section 481, particularly in relation to addressing employment rights, employment security, and the use of buy-out contracts for actors, performers, writers and directors. [68636/26]
Amharc ar fhreagraOver the last number of budgets, the Government have enhanced 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.
I am aware of the contents of the 2023 Budget Oversight Committee Report on Section 481. I understand that there are a number of recommendations contained within the report that cover various themes and policy areas, including the provision of quality employment by producers and qualifying companies.
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. It is also important to recognise that the laws underpinning employment rights apply regardless of whether a company applies for section 481 or not. 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).
While not having a direct role in respect of employment rights policy, I will continue to support quality employment in the sector, and I am aware that significant progress has also been made in recent years in advancing the quality of employment through collective agreements.
With regard to remuneration of actors, performers, writers and directors, the Deputy will be aware that an independent facilitator was retained by Screen Ireland in 2023 to meet with key stakeholders and progress discussions on matters of copyright. As a result, stakeholders have agreed interim best-practice industry guidelines while pursuing a path towards a collective-bargaining agreement.
It is also worth noting, 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.
