Film Industry Dail Éireann — 2025-12-18 ============================================================ Simon Harris (FG), Wicklow Deputy Byrne captured the point I would make. This tax credit has been extraordinarily successful. Deputy Boyd Barrett is not suggesting that it has not. It has created lots of employment and investment and an ecosystem. I happen to live in and represent a county, as does Deputy Byrne, which has benefited significantly from that, as have lots of parts of Ireland. We have seen progress in workers' rights and the enforcement of employment law in relation to this. I referenced a number of collective bargaining agreements. We want to see more. My job is to put in place a tax credit. People sign up and commit to adhering to certain things under the tax credit. I am making the point that those are policed or enforced by the Workplace Relations Commission primarily. There are a number of issues, of which I imagine Deputy Boyd Barrett is aware, before the High Court regarding substantive issues that arose from the Labour Court. I am often asked why we will not mandate PACT-Equity contracts, as used in the UK. They have been offered to Irish workers on a number of productions and they turned it down because the Irish contracts offered better terms. --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-12-18/debate/main Retrieved: 2026-08-14T04:54:29+00:00 Sitting date: 2025-12-18