John Lahart (Dublin South West, Fianna Fail) | Oireachtas source

I have a final question. Again, I do not need the information now but it is for consideration. One of the areas we were briefed on is film tax relief, on which a considerable amount of tax is foregone. I would like to get some sense of the quid pro quo involved. The relief is intended to be a boon to the film industry and if that is the case, that in turn generates other tax income, for example, VAT, income tax and corporation tax. Has any work been done on the benefits of particular tax reliefs? In other words, are these reliefs paying for themselves? On the one hand, the State is foregoing income by giving a relief, while on the other hand there are 1,000 or 1 million people employed who are paying a certain amount of tax, etc.