Ms Clare McGuinness:

On the film credit, the system changed in last year's Finance Act such that there is now a two-stage process, whereby an application has to be made to the Department of Culture, Heritage and the Gaeltacht to show that quality employment and training and development opportunities will be provided. That is one of the conditions that has to be satisfied before one can apply to Revenue for the credit, the awarding of which is conditional on compliance with these conditions. Whether quality employment is being provided is a condition of receipt of the credit.

The Irish Tax Institute has not necessarily carried out research to determine what the cultural output has been. Revenue and the Department of Employment Affairs and Social Protection have stated multi-agency compliance operations are being carried out to ensure quality employment is being provided.