Irish Revenue Provides Guidance on Enhanced Film Corporation Tax Credit for Lower Budget Films

Irish Revenue has issued eBrief No. 068/26 on updates to the Film Corporation Tax Credit guidance to include guidance on the new enhanced credit for lower budget film productions

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Revenue eBrief No. 068/26 Section 481 Film Corporation Tax Credit (Enhanced Credit for Lower Budget Film)

Tax and Duty Manual (TDM) Part 15-02-04 - Film Corporation Tax Credit has been updated to include a new section 4 which provides guidance on the "enhanced credit for lower budget film".

The enhanced cr…