Ciarán Lynch (Cork South Central, Labour)
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Question 335: To ask the Minister for Tourism, Culture and Sport the tax or other incentives available to investors in film production; and if she will make a statement on the matter. [41068/10]

Mary Hanafin (Dún Laoghaire, 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 but is independent of the Department in its operations. Details of the IFB's funding schemes are available on its website (www.Irishfilmboard.ie).

My Department's operational role in supporting the film sector through tax incentives 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. Further details are available on the Revenue Commissioners website (www.revenue.ie).