Film production companies can apply to the Minister for tax relief on the film they are making. This process is known as certification under Section 481 of the Taxes Consolidation Act 1997. What that states is that a producer company applies directly to the Minister at this department for a certificate stating that the film they are producing is to be treated as a qualifying film for the purpose of 481.
Once the Minister issues the certificate and all other provisions of Section 481 have been complied with - the producer company can make a claim to Revenue
for the film corporation tax credit.
How to apply
To get the certificate - you must set out all the information in the first part of the application form (Tab A) and provide all the documentation needed in the second part of the application (Tabs B to M).
You must send in a completed application at least 21 working days before the Irish production starts.