Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

It is comparable to the situation in France. France has a rate of 30%, while ours is 32%. The rates in the UK are between 19% and 25% but it does not have a maximum claim. Our 32% rate compares really well to our fellow EU member but it also has the quality of being the same rate that we charge under section 481. I thought it important that there be consistency between it and the rate for the audiovisual sector. I think it is competitive and I hope it will yield gains and employment here in Ireland.