Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

Section 481 Taxes Consolidation Act 1997 provides that companies which make films in Ireland can avail of a refundable tax credit in respect of eligible expenditure incurred on the making of that film. 

Eligible expenditure includes amounts incurred on employing individuals and on acquiring goods and services from Irish businesses.  Both aspects must relate to work done in the State, i.e. employees must perform their duties in the State and goods and services must be used up in the State.

The Minister for Culture, Heritage and the Gaeltacht must approve the film as relating either to Irish culture, or acting as a stimulus to film making in the State through, amongst other things, the provision of quality employment and training opportunities (Regulation 7(a) and (b) Film Regulations 2015).  The Minister can require that the film company engage a certain number of trainees for the making of the film.

It is not possible to track the impact of the credit by regions as, for example, the company claiming the credit may be based in Dublin but the filming may take place in Cork. It is also not possible to separate s.481 supported projects from other projects undertaken by the same film companies (e.g. smaller projects, advertising, etc.).  Howevery the Deputy may wish to note that details of the companies who have received the film tax credit are published on the Revenue website at: , and this includes reference to the Revenue territorial unit relevant to the claimant.