Ireland Updates Guidance on the Film Tax Credit and Film Withholding Tax

Irish Revenue has issued eBrief No. 036/21 concerning updates to its guidance on the operation of the Section 481 Film Corporation Tax Credit. Revenue has also issued eBrief No. 038/21 concerning updates to the guidance on film withholding tax to reflect that the tax now applies to UK resident artistes following the end of the Brexit transition period.

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Revenue eBrief No. 036/21 Film Tax Credit (Section 481) - Finance Act 2020 amendments

Tax and Duty Manual Part 15-02-04 provides guid…