Film Regulations 2019 (S.I. No. 119 of 2019)
SCHEDULE 3
Information required to support a claim for the film corporation tax credit under section 481(2G)(b)(ii) 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 Accounts 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)specifying the amounts 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 |
Compliance report in the form detailed in Schedule 4. |
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. |