Film Relief
Key implications of the new procedures:
Revenue Notice - for the information of film producers and promoters - on the new administrative arrangements in respect of applications for certification of film projects under Section 481
- With effect from 1st January 2005, all applications for certification of film projects must be submitted to the Revenue Commissioners Office.
- Where a compliance report - due for submission to Department of Arts, Sport and Tourism, under the terms of a certificate issued by that Department - has not been submitted to the Department before 1/1/05, then the compliance report must now be submitted to the Revenue Commissioners. In these cases, Revenue will verify compliance by reference to the compliance requirements specified in the Department's Certificate.
- A full application (as defined) for a certificate, submitted to the Department before 1/1/05, will be processed by the Department, up to and including, where appropriate, the issue of a Certificate stage.
As well as publication on the website of the Regulations and of the prescribed Application Form, the Revenue Commissioners have published two Guidance Notes - to assist film producers and promoters - as follows:
- The first Guidance Note, incorporating a copy of the Application Form, details the new application procedures prior to issue of a Certificate. If you wish to read this Note now, click on the following link
New Application Procedures (MS Word, 184KB) - The second Guidance Note outlines the post-certification procedures and requirements. It should particularly be noted
that the requirements of Auditors in regard to the compliance reporting aspects of projects, have not been finally signed
off yet with various bodies. However, Revenue expects to have these signed-off very early in the New Year and does not
envisage any major changes from what is contained in the second Guidance Note attached. If you wish to read this
Note now, click on the following link Post-Certification procedures (MS Word, 122KB)
If you wish to access a copy of the Application Form solely, and applicants are advised - before completing the Form - to read the first Guidance Note referred to above, click on the following link Application Form
If you wish to access a copy of the Regulations, click on the following link Regulations
23rd December 2004