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Ireland’s Section 481 Tax Credit vs UK’s Film Tax Credit


Wednesday, May 13, 2015

Ireland’s new tax credit for film and television production, section 481 of the Taxes Consolidation Act 1997 as amended (Section 481), was introduced in January 2015. The tax credit is worth 32% of the eligible expenditure on a film or television programme. In some respects it has similar features to the UK’s film tax credit but there are also several important differences.

Read our short high-level comparison between the Section 481 tax credit and the UK film tax credit.


Author

Jonathan Kelly

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Brian Gormley

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