Oireachtas Joint and Select Committees

Wednesday, 18 January 2023

Committee on Budgetary Oversight

Film Relief Section 481 Tax Credit: Discussion (resumed)

Mr. Ian Kavanagh:

I do not know what the European Commission's definition of "temporary" is. To be honest, as the Deputy will be aware through the existence of sunset clauses, when we introduce reliefs, they tend to be for a four-year period. When we were developing the uplift, in describing "temporary" to the European Commission, we were conscious we would operate within the parameters of how we usually do things anyway. Essentially-----

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