Revenue eBrief No. 001/22 – Section 481 Film Corporation Tax Credit


Revenue eBrief No. 001/22

12 January 2022

Section 481 Film Corporation Tax Credit

Tax and Duty Manual Part 15-02-04 has been updated to reflect the legislative amendment, introduced in Finance Act 2021, confirming that payments made directly by a qualifying company, in respect of labour only services by an individual for the purposes of a qualifying film, qualify as eligible expenditure.

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