Mr. Stephen Rooke:

There is a cultural benefit and a business benefit from section 481. Section 481 is based on Irish eligible expenditure, which can be up to 80% of the total budget if the total production budget is a pure Irish budget.

If one is doing a co-production with filming and work overseas, all that overseas work is non-eligible spending because it is outside the country. It is 32% of the eligible expenditure in Ireland which includes goods and services and employment in the State.