Josepha Madigan (Dublin Rathdown, Fine Gael) | Oireachtas source

That is certainly something we can consider. I am not going to comment on any specifics the Deputy mentioned regarding section 481. That is a matter for the Revenue Commissioners and others to investigate, but suffice it to say section 481 film relief is a very valuable asset to the film industry in Ireland. It is one of the primary mechanisms by which the Government supports the film industry and attracts new film projects to Ireland. The existing scheme concludes on 31 December 2020. It provides support in the form of a corporation tax credit related to the cost of film production. The minimum amount that must be spent on the production is €250,000 and the eligible expenditure amount to qualify is €125,000. The extension of section 481 beyond 2020 and its administration will be considered further in light of the recommendations arising from the consultant's report.

I remind the Deputy of the key points of the audiovisual action plan. One of the recommendations was to consider extending section 481 tax relief as well as increasing the expenditure ceiling, revising the regulations and, inter alia, extending the relief to Ireland's games sector.

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