Film Relief (section 481 investment in film)

Eligible expenditure

Eligible expenditure includes payments made for goods, services and facilities in Ireland by a qualifying company. It also includes the employment of eligible individuals. An eligible individual is anyone employed by the qualifying company on the production of the film. 

A company must withhold tax on payments made to actors who are non-resident in Ireland or the European Economic Area (EEA). This is known as Film Withholding Tax (FWT).

Next: Beneficiaries of Film Relief