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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 doesAI · 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 timelineWhat do these stages mean?
- First Stage34th Dáil10 Jun 2025
- Second Stage34th Dáil10 Jun 2025
Debates
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