Ms Deirdre Donaghy:

The purpose of film relief is very much around a cultural test. It is to develop a thriving film industry in Ireland. It is also to support the expression of culture. It is an approved state aid for that reason. It also has benefits that are difficult to quantify in terms of its impact on tourism, which is thought to be reasonably significant. When looking at these things the criteria will set out exactly what has and has not been taken into account.