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Section 481 Film Corporation Tax Credit guidance updated

Jun 17, 2024
Revenue has updated the Tax and Duty Manual which provides guidance on the section 481 Film Corporation Tax Credit. The guidance has been updated to reflect the extension of the operation of the tax credit to 31 December 2028 and the increase in the expenditure cap to €125 million. It also reflects the closure of the Regional Film Development Uplift to new claims from 1 January 2024. 

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