Second Stage Current 34th Dáil 31/2025

Taxes Consolidation (Rights of Performers and Film Workers) (Amendment) Bill 2025

Finance & Tax Employment Business & Regulation

Sponsor: Aengus Ó Snodaigh
Introduced: 10 Jun 2025
Last updated: 11 Jun 2025

Plain-English summary AI · claude-haiku-4-5-20251001

Amends tax relief rules for film production: companies must now treat Irish performers equally and avoid 'buy-out' contracts to qualify.
Requires film companies claiming Section 481 tax relief to comply with copyright law and issue proper performer agreements.
Affects eligibility for Ireland's main film tax incentive; non-compliant companies lose certificate access and tax relief benefits.

Stage timeline

First Stage 34th Dáil

10 Jun 2025
Second Stage 34th Dáil

10 Jun 2025