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

Public bill · Private Member · Introduced

Aengus Ó Snodaigh’s proposal would change the rules for film tax relief so producers can only get the certificate needed for Section 481 if they treat Irish performers on the same terms as others, follow copyright law, and avoid “buy-out” contracts that take away performers’ future royalty rights. It aims to support fair pay and stronger rights for actors and other film workers while still leaving the tax relief in place for qualifying productions.

Formal long title

Bill entitled an Act to amend the Taxes Consolidation Act 1997 to ensure the certificate required for Section 481 tax relief is only issued to qualifying companies which afford equal terms to Irish performers, comply with copyright legislation, and do not engage in the practice of so-called ‘buy-out’ contracts.

Last updated 11 June 2025