Film Tax Credit: New Application Procedure
A new application procedure has been introduced for the Film Tax Credit.
Under the new procedure, applications must now be submitted to the Department of Culture, Heritage and the Gaeltacht to be certified as a qualifying film. Applications for the payment of the Film Tax credit must be submitted to Revenue.
In addition to the Cultural Test, the new application form includes an Industry Development Test and a requirement to outline the skills development plan for the production.