Film Regulations 2008
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) These Regulations may be cited as the Film Regulations 2008.
(2) These Regulations come into operation on 12 September 2008.
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paragraphs: (1) In these Regulations, except where the context otherwise requires—
(2) Subject to paragraph (1), a word or expression that is used in these Regulations and is also used in the Tax Acts has, except where the context otherwise requires, the same meaning in these Regulations as in those Acts.
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paragraphs: (1) An application for a certificate under section 481 of the Act in relation to a film shall be made by a qualifying company under subsection (2A) of that section and shall be submitted to the Revenue Commissioners at least 21 days prior to the earlier of—
(a) the commencement of the raising of relevant investments, or
(b) the commencement of the principal photography, the first animation drawings or the first model movement, as the case may be.
(2) An application made in accordance with paragraph (1) shall be made in the form prescribed for that purpose by the Revenue Commissioners.
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paragraphs: (1) Each application made to the Revenue Commissioners for a certificate under section 481(2A) of the Act shall be accompanied by the supporting documents listed in Schedule 1 and such documents shall be included in the order and manner listed in that Schedule.
(2) The information required in each section of the application form shall be provided in full.
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paragraphs: The categories of films listed in Schedule 2 shall be the categories of films eligible for certification by the Revenue Commissioners.
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paragraphs: The categories of films listed in Schedule 3 shall not be categories of films eligible for certification by the Revenue Commissioners.
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paragraphs: An authorisation shall not be given by the Minister under section 481(2) of the Act in relation to a film unless—
(a) the film is within a category of film eligible for certification by the Revenue Commissioners, and
(b) the Minister is satisfied that the film will either or both—
(i) act as an effective stimulus to film making in Ireland through, among other things, the provision of quality employment and training opportunities, and
(ii) be of importance to the promotion, development and enhancement of the national culture including, where applicable, the Irish language.
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paragraphs: (1) The records which a qualifying company shall provide to the Revenue Commissioners when requested to do so for the purposes of section 481(2C)(c) of the Act shall include—
(a) the books of first entry, including a cash receipts book, purchases day book, cheque payments book, creditors ledger and petty cash book,
(b) trial balance, all ledgers and journals to which all transactions are posted,
(c) the back-up documentation from which the books of first entry were completed, including—
(i) suppliers’ invoices, credit notes, statements, and delivery notes,
(ii) cheque stubs and petty cash vouchers, and
(iii) bank statements and correspondence including those items verifying lodgements into bank accounts and transfers out of such accounts,
(d) auditors’ linking documents including documents drawn up in the making up of accounts and showing details of the calculations linking the records to the accounts.
(2) Notwithstanding any other provision of the Act, the Revenue Commissioners may request the records to which paragraph (1) relates at any time within a period of up to 6 years after the later of—
(a) first delivery and acceptance of the qualifying film, or
(b) where the qualifying company fails to submit a complete compliance report on time, within 6 years of the provision of such report.
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paragraphs: The records which a qualifying company shall provide to the Revenue Commissioners when requested to do so for the purposes of section 481(2C)(c) of the Act shall include records which provide a breakdown of expenditure to show—
(a) the amount of money expended directly on the employment of eligible individuals and on the provision of eligible goods, services and facilities, and
(b) the amount of money expended otherwise than in accordance with paragraph (a).
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paragraphs: A qualifying company shall within 4 months of the completion of production of a qualifying film, notify the Revenue Commissioners in writing of the date of such completion of production.
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paragraphs: (1) A qualifying company shall within 4 months of the completion of production of a qualifying film, provide 2 copies of the film to the Revenue Commissioners and 2 copies of the film to the Minister.
(2) The copies of the film shall be provided in DVD or VHS PAL format or such other format as may be specified in the certificate issued by the Revenue Commissioners in relation to the film.
(3) The copies of the film shall be forwarded to the Revenue Commissioners and to the Minister by registered post.
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paragraphs: (1) A qualifying company shall within 4 months of the completion of production of a qualifying film, provide a compliance report in relation to the film to the Revenue Commissioners.
(2) Such report shall be made in the form prescribed for that purpose by the Revenue Commissioners.