Bills / Bill 31 of 2025

Public bill

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

Current Most recent stage: Second Stage

How far it has got

  1. First Stage
  2. Second Stage
  3. Committee Stage
  4. Report Stage
  5. Fifth Stage
  6. Enacted

The five Dáil stages, then enactment. A bill that starts in the Seanad, or is sent back by it, can take a different route. How a bill becomes law

What the bill says it does

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.

This is the bill's official long title.