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The Section 481 Film/TV Tax Credit

Wednesday, April 29, 2015

In January 2015 the Irish government introduced dramatic changes to Ireland’s film/television tax incentive, Section 481 of the Taxes Consolidation Act 1997 (Section 481). Section 481 had previously operated as tax break for private investors who subscribed for shares in a single-purpose film or television production company. The tax break was effectively “shared” between the private investors and the film production company, thus producing a negotiated net benefit for each production.


Read our comprehensive overview.


Jonathan Kelly