Second Stage Stage in the legislative process — click for what it means Current The bill’s status — click for what it means 34th Dáil The House currently handling the bill 31/2025 Official bill number / year
Taxes Consolidation (Rights of Performers and Film Workers) (Amendment) Bill 2025
- Sponsor
- Aengus Ó Snodaigh · Sinn Féin
- Introduced
- 10 Jun 2025
- Last updated
- 11 Jun 2025
What this bill does AI · claude-haiku-4-5-20251001
- Amends Section 481 of Taxes Consolidation Act 1997 to add three new conditions for issuing film tax relief certificates: companies must offer Irish performers equal terms to international performers, comply with copyright law, and prohibit 'buy-out' contracts.
- Film producers seeking tax relief must now demonstrate they meet these performer rights and copyright requirements when applying to the Minister for a cultural certificate before production begins.
- Addresses concerns raised by Budgetary Oversight Committee and Irish Equity about protecting performers' intellectual property rights and preventing forced surrender of future residual payments.
Stage timeline What do these stages mean?
- First Stage 34th Dáil10 Jun 2025
- Second Stage 34th Dáil10 Jun 2025
Debates
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