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

An Bille Comhdhlúite Cánacha (Cearta Taibheoirí agus Oibrithe Scannán) (Leasú), 2025

Public Bill 31/2025 · Status: Current · Most recent stage: Second Stage

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

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.

Official bill record

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Debate history

Debate sections the official record links to this bill (both Houses).