Catherine Martin (Dublin Rathdown, Green Party)
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Since 2019, applications for Section 481 are made directly to my Department, as the body responsible for certifying that the film qualifies for the purpose of the credit. My Department conducts an in-depth examination of the information supplied in the Section 481 application. If my Department is satisfied that the application passes the range of tests set out in the Regulations, the film will be issued with a certificate to be treated as a qualifying film.

It is the responsibility of the taxpaying entity to ensure that they are in compliance with all conditions and meet all of the requirement of the Certificate before they make a claim from the Revenue Commissioners. Under the self-assessment system, if an applicant makes a claim for Section 481 relief when all conditions are not met, the Revenue Commissioner may require the repayment of any relief claimed along with penalties. As the Section 481 Certificate set out the conditions for payment of the Section 481 relief, it itself would not be withdrawn. On occasion, applicants have returned certificates to the Department when they have decided not to proceed with a project.