Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

The film industry has broadly welcomed the changes to the film relief provisions. The issue of timing of the payment will be dealt with in regulations. This is an important matter for film producers. My Department and the Revenue Commissioners have committed to engaging with film producers to ensure the regulations will reflect requirements, that the tax credit will be paid at a time that will meet the financing needs of film production but in a manner which will also protect and safeguard the interests of taxpayers.