Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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32. To ask the Minister for Culture, Heritage and the Gaeltacht her views on whether delays by the Revenue Commissioners in issuing guidelines for the new regime for film tax breaks could be endangering film productions locating here and the industry in general; and if she has had communications from the industry on the matter and with the Minister for Finance or the Revenue Commissioners to end the logjam which is being created by the delay in publishing the tax guidelines. [16487/19]

Josepha Madigan (Dublin Rathdown, Fine Gael)
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The Finance Act 2018 introduced a number of changes to Section 481, the film tax relief which include changes to the administration of the scheme designed to speed-up the time required to decide on applications for the relief as well as an extension of the relief to 31 December 2024 and a higher rate of relief for certain productions outside the Dublin Wicklow region known as the regional uplift.

I am pleased to inform the Deputy that the Film Regulations 2019 were published on 27 March 2019 along with the new Application Form and Guidelines Note on the website of the Department of Culture,  Heritage and the Gaeltacht

The other changes  are changes to the relief itself.  As  the film tax relief is a State Aid, the consent of the European Commission is required.  A formal notification has been made to the Commission and a decision is awaited.

Queries relating to the Revenue Commissioners should be directed to my colleague the Minister for Finance.