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Dáil Éireann díospóireacht -
Tuesday, 10 Dec 1996

Vol. 472 No. 6

Written Answers. - Section 35 Relief.

Frances Fitzgerald

Ceist:

81 Ms F. Fitzgerald asked the Minister for Arts, Culture and the Gaeltacht the criteria used by his Department when processing applications for section 35 relief; and whether adequacy of insurance on the part of the production company is considered a prerequisite for qualification for such a relief in view of the hundreds of extras used in crowd scenes in this regard. [23662/96]

My role in the certification of film or television productions seeking to raise investments under section 35 of the Finance Act, 1987, as amended, is set down in that legislation and elaborated in the statutory guidelines for certification which were made by me, with the consent of the Minister for Finance, dated 15 June 1994.

In the summary, the guidelines require that I must be satisfied that projects make a significant contribution to the national economy and Exchequer and-or act as an effective stimulus to the creation of an indigenous film industry in the State. The guidelines require that I will, in particular, bear in mind the importance of the promotion, development and enhancement of the national culture through the medium of film in the certification process. To this end my examination of film production budgets relates to being satisfied that the costs included in the budget are eligible as costs against which section 35 investments may be raised.

I have no role in relation to the adequacy or otherwise of the insurance cover included in a budget for a film project. It is a matter for the employees on such projects or their representatives to satisfy themselves in this regard.

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