Mairéad Farrell (Galway West, Sinn Fein) | Oireachtas source

I am aware there are intangible aspects to it but asked specifically about value for money for the taxpayer. I take Ms Kirby's point that with cultural things there is more than just dollars and cents but the question was specifically on that.

I will move on to the reference in SPI's opening statement to the role of section 481 in attracting foreign direct investment. We know many production companies availing of the relief are foreign. Do the witnesses have any information on the proportion of credits through section 481 relief that remain within the State and the proportion that are repatriated out of the State? I would also be interested in that analysis and to hear witnesses' view because I have heard in the past the relief has effectively become a taxpayers' subsidy to foreign production companies. I am sure the witnesses disagree but how would they respond to that?