Oireachtas Joint and Select Committees

Wednesday, 18 January 2023

Committee on Budgetary Oversight

Film Relief Section 481 Tax Credit: Discussion (resumed)

Mr. Ian Kavanagh:

There are a number of factors. This was done by our colleagues in the Department of Enterprise, Trade and Employment in conjunction with the European Commission. They used a defined set of parameters in creating the new map which were different from the old ones. They are not available to me but I know it is based on such parameters as population coverage and disposable income in the region and certain measurements of economic development in comparison with other areas. I could provide a list to the committee.

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