Bernard Allen (Cork North Central, Fine Gael)
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Question 13: To ask the Minister for Arts, Sport and Tourism if in contacts with officials of the Department of Finance in relation to tax breaks for the film industry he has sought to have games development and computer animated film included in this tax break; his views on the value to Ireland of the creation of a centre of excellence for digitally generated entertainment; and if he will make a statement on the matter. [47564/09]

Martin Cullen (Waterford, Fianna Fail)
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Primary responsibility for the support and promotion of film-making in Ireland in respect of both the indigenous sector and inward productions is a matter for the Irish Film Board (IFB). This agency is funded through my Department and is independent of the Department in its operations. My Department's primary operational role in supporting the film sector relates to the administration of elements of Section 481 of the Taxes Consolidation Act, 1997 that provides tax relief for investments in qualifying films. A qualifying film is a film for which the Revenue Commissioners have issued a certificate under Section 481. The types of film eligible for certification are – feature film, television drama, creative documentary and animation (whether computer generated or otherwise, but excluding computer games).

This scheme is kept under regular review in conjunction with the Irish Film Board and any enhancements necessary to retain or regain competitiveness are addressed and brought to the attention of the Minister for Finance as appropriate. The scheme was amended and enhanced in the Finance Acts of 2000, 2003, 2004, 2005, 2006 and most recently in 2008. The amendments in 2008 extended the scheme for a further four years until the end of 2012, increased the overall ceiling on qualifying expenditure from €35m to €50m, increased the individual investor cap for those wishing to invest finance in film in Ireland to €50,000 per annum from the previous limit of €31,750 and increased the relief on that investment to 100% from 80%. Approval from the European Commission to introduce these changes was secured in March and the Minister for Finance subsequently signed the Commencement Orders on 16 March. These were significant enhancements and have resulted in 43 film projects being approved to date in 2009, up from 38 in 2008, with a total Irish spend of €102m.

I recently established an Audiovisual Content Production Industry Strategy Framework Group that will assist in providing a clear vision for the future of the industry. The whole area of computer games development will be examined as part of the work programme of the Group. Following the receipt of the Framework Report in the New Year I will examine it and if there is an opportunity to further develop the industry here, then I will pursue it in the ambit of extending the Section 481 Scheme and will bring it to the Minister for Finance seeking approval.