Film relief regulations

Apr 08, 2019

The 2019 Film regulations have been enacted and a commencement order has brought some of the Finance Act 2018 changes into effect.

Finance Act 2018 extended film relief under section 481 TCA 1997 to 31 December 2024 and introduced a number of changes to the existing system for obtaining film relief. A commencement order has brought the section partially into effect; it excludes the introduction of the regional film development uplift along with some administrative provisions.

The Film Regulations 2019 have also been enacted, which set out the procedures for obtaining the tax credit. An application for certification must now be made in writing to the Minister for the Department of Culture, Heritage and the Gaeltacht 21 working days prior to the commencement of the Irish production. The application form and guidance notes on have been published on the website of the Department for Culture, Heritage and the Gaeltacht.