S.481 Film Scheme Tax Relief - An Overview - Mazars

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S.481 Film Scheme Tax Relief - An Overview

This short example will explain how Section 481 Operates.

Tax relief for an investment in a qualifying film company is available for amounts up to a maximum of €50,000.

The relief operates by reducing taxable income at the higher rate of tax by the amount of the investment made with the investor part paying for that tax break.

As stated in the document, you should not decide to invest based on this general summary. If you decide to register as a prospective investor, you will receive an investor pack in due course which fully explains how section 481 works and only after reading that will you be in a position to decide whether to invest