Finance Bill 2021: Report Stage (Resumed) and Final Stage
Dail Éireann — 2021-12-02
============================================================

Paschal Donohoe (FG), Dublin Central

I do not expect the main vehicle for drawing down this relief to be DACs; I expect that it will be companies involved in the production of games and that they will have a more stable relationship with their employees than would be the case in the film sector. It is not a requirement of this legislation that a DAC be in place to access this relief. I understand that the existence of DACs in the film industry is a legacy of how the sector used to be organised to access tax relief. Whether it will be Speedy Gonzales or the Smurfs, I expect they will all be done by the same company or by different companies as opposed to it being organised around a game. I will leave the discussion as to what my favourite cartoon was to another point for the Deputy.

---

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/2021-12-02/debate/main
Retrieved: 2026-08-14T04:49:54+00:00
Sitting date: 2021-12-02