eBrief No. 46/2008 advises that the Revenue Commissioners have recently made new Film Regulations entitled Film Regulations 2008 (S.I. No. 357 of 2008) which replace the Film Regulations 2004 (S. I. No. 869 of 2004). The new regulations came into effect on 12 September 2008.

According to eBrief No. 46/2008, the new Regulations incorporate the administrative arrangements that have applied from 1 January 2005. These arrangements are already provided for in Guidance Notes issued in October 2005 and July 2006 in relation to the scheme.

The following points should be noted from the eBrief:

• – The arrangements require the Minister for Arts, Sport and Tourism to issue an authorisation to the Revenue Commissioners, before any certificate is issued, that the film involved is within certain eligible categories and satisfies certain criteria.
• – The new Regulations give legal certainty to Revenue's practice of requesting the submission of specific information currently contained in guidelines, and for the provision of more detailed certification by the auditors of the qualifying company.

eBrief No. 46/2008 is reproduced at Section 2.04. The Regulations are reproduced at Section 2.05.