I propose to take Questions Nos. 957 and 958 together.
Section 481 of the Taxes Consolidation Act 1997 is a tax credit provided by the Irish Government as an incentive to film and television production in Ireland. Under Section 7 of the Film Regulations 2015 (S.I. 4 of 2015), a project must employ on the project a minimum of two trainees for each €355,000 of tax credit claimed, up to a maximum of 8 trainees. In order to obtain the tax relief, producer companies must provide details of the training modules proposed for the trainees and the names of the trainees engaged on the project. As with all requirements under the tax relief scheme, this requirement is monitored by the Revenue Commissioners. Details of recipients of the tax relief including projects and the amounts received are published by the Revenue Commissioners at www.revenue.ie/en/companies-and-charities/reliefs-and-exemptions/film-relief/beneficiaries-of-film-relief.aspx.