Revenue — the Irish tax authority

Revenue (the Office of the Revenue Commissioners) is the Irish tax authority. For the screen industry, Revenue is the body that actually issues the Section 481 — the Irish scripted tax credit and Section 487A — the Irish unscripted tax credit tax credits, on the basis of cultural certification from DCCS — Department of Culture, Communications and Sport and (where required) skills development approval from Screen Ireland (Fís Éireann).

Revenue's role

Filing

The final claim is filed with Revenue by the producer's external accountant (see S481 final claim — engaging an external accountancy firm) — typically a specialist Irish chartered accountancy firm. The filing carries the producer's Cost of Production accounts as the basis for the credit calculation.

Acknowledgement

Revenue issues an acknowledgement reference on successful filing. This reference closes the loop on the S481 lifecycle — it is what the producer needs to record against the engagement.