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Dail Éireann · 2024-04-10

Tax Code

9 contributions · 3 speakers · 349 words

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Summary of this debate

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For years now, film workers have been saying that film producers who get the section 481 tax credit are failing to vindicate those workers' rights. Similarly, writers, directors and actors say that film producers who are getting public money are not respecting their rights under the copyright directive, including the right to royalties. This commits applicants, including the producer company and the designated activity company, to comply with relevant employment legislation in respect of a film being certified.

Notwithstanding what the Minister said, at the forum it was clear that actors, writers and directors are saying they are still being forced to sign buy-out contracts by producers. If a film is very successful, and goes on Netflix and Amazon, those actors, writers and directors do not get the downstream royalties because they have been forced to sign a buy-out contract.

Built by scoring every sentence in the debate on how distinctive its language is, then quoting the highest-scoring ones back word for word and in the order spoken. Nothing is paraphrased or invented — if a sentence appears here, it was said in the chamber. Drawn from 349 words across 9 contributions by 3 speakers.

Most used terms in this debate

How often each word appears across the whole debate, ranked by how distinctive it is to this debate rather than common to all parliamentary language.

film 11
writers 4
producers 5
royalties 3
forum 6
copyright 3
actors 4
buy-out 2
directors 3
sign 4
rights 5
employment 5

The full debate

All 9 contributions, start to finish, in the order they were made.

PBP Richard Boyd Barrett

For years now, film workers have been saying that film producers who get the section 481 tax credit are failing to vindicate those workers' rights. As a result, they suffer vulnerability to blacklisting and complete insecurity of employment. Similarly, writers, directors and actors say that film producers who are getting public money are not respecting their rights under the copyright directive, including the right to royalties. The stakeholder forum was supposed to address these issues. I attended it. It was a good event at which many of these issues were aired. The question is whether the Minister will now do anything to address their concerns.

FF Michael McGrath

I understand that the Deputy is referring to the film industry stakeholder forum that took place on 8 February this year, convened by the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media, and in which I am aware the Deputy was a participant, as he said. The forum was attended by a broad range of stakeholders, including representative bodies from the Irish audiovisual sector, unions, Departments and Government agencies. I am informed that the focus of the forum was to ensure that everyone attending was given the opportunity to voice their opinions and share their views. The event was chaired by an independent rapporteur, who also has responsibility for compiling a report to the Department of culture on the discussions. This report is currently in process.

In relation to employment rights, as part of the certification process for section 481, an applicant company must submit an undertaking of compliance with all relevant employment legislation. This commits applicants, including the producer company and the designated activity company, to comply with relevant employment legislation in respect of a film being certified. For any specific workplace disputes, the Workplace Relations Commission and the Labour Court are the organs of the State tasked with the resolution of such matters. It is appropriate that any relevant claims should be referred to these bodies for adjudication.

With regard to compliance with relevant copyright legislation, Screen Ireland has retained an independent facilitator to meet with key stakeholders to understand issues raised, with a view to identifying viable solutions where required. 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.

As the Deputy will be aware, as part of budget 2024, I increased the film tax credit project cap from €70 million to €125 million. This measure has now received EU state aid approval and I have signed the necessary statutory instrument. My officials will continue to monitor progress in this space and will bring any recommendations for amendments to section 481 to me, if required.

PBP Richard Boyd Barrett

Notwithstanding what the Minister said, at the forum it was clear that actors, writers and directors are saying they are still being forced to sign buy-out contracts by producers. The producers have the whip hand. They-----

FF Michael McGrath

Is that to sign?

PBP Richard Boyd Barrett

-----buy out contracts to effectively sign away those people's right to future royalties. If a film is very successful, and goes on Netflix and Amazon, those actors, writers and directors do not get the downstream royalties because they have been forced to sign a buy-out contract. Similarly, film crews stated they have been blacklisted and that their rights under the fixed term workers Act are not being vindicated. What was interesting, when I met loads of new people at the forum, was that all were talking about the lack of security in employment and income for people in the film industry. All this money is going to film producers who are systematically trying to prevent the vindication of rights for writers, actors, performers, film crew and everybody, while they are still getting loads of money from the public. This needs to be addressed.

CC Seán Ó Fearghaíl

Sin deireadh anois le ceisteanna an Aire Airgeadais. Tá brón orm faoi sin ach táimid as am. We now proceed to the Future Ireland Fund-----

PBP Richard Boyd Barrett

Is there no response?

CC Seán Ó Fearghaíl

We are out of time. If the Deputy wants to put down a Topical Issue on that matter, I will take it.

PBP Richard Boyd Barrett

I thank the Ceann Comhairle. I appreciate it.