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Film Regulations 2019 (S.I. No. 119 of 2019)

SCHEDULE 2

Information required to support a claim for the film corporation tax credit under section 481(2G)(b)(i) of the Act of 1997

Tab A

A full copy of the application as submitted to and approved by the Department of Culture, Heritage and the Gaeltacht and a copy of the certificate

Tab B

Screenplay and Writers’’ Agreements and Option agreement

Tab C

Production, Financing and Distribution Agreement(s)

Tab D

Other relevant agreements and documentation

Tab E

Heads of Department and detailed person day schedule showing tax residency

Tab F

Production Budget to support the claim, including -

(a)an updated top-sheet production expenditure summary,

(b)details of each element of qualifying expenditure making up the total cost of production,

(c)details of each element of qualifying expenditure supporting the eligible expenditure amount, and

(d)the amounts to be incurred on the employment of eligible individuals and on the provision of eligible goods, services and facilities

Tab G

Schedule of Fees based on total cost of production and eligible expenditure

Tab H

Fully executed contracts for funding and evidence that any conditions that are required to be satisfied in those agreements for funding to commence have been fulfilled

Tab I

Completion Bond Contract, if applicable

Tab J

Pre-Sales and Distribution Agreements

Tab K

A diagram detailing all the parties involved, their respective responsibilities and the flow of funds between them

Tab L

A diagram setting out all businesses in the film group

Tab M

Details of all relevant transactions between the film group companies

Tab N

Confirmation that no financial arrangements of a type referred to in section 481(2C)(b) of the Act of 1997 exist or are proposed

Tab O

Declaration that no relevant party to the claim has outstanding tax returns or liabilities

Tab P

Statements confirming lodgement of funds or Irish Film Board, Broadcasting Authority of Ireland or appropriate body confirmation of funding, if applicable in accordance with Regulation 7

Tab Q

Declaration of any issues that might impact on the conditions for relief under section 481 of the Act of 1997.

Tab R

Confirmation that the declaration provided to the Minister in accordance with Tab K and Tab L of Schedule 1 continue to be valid.