1577. Deputy Ruairí Ó Murchú asked the Minister for Culture, Communications and Sport if he will provide an update following the stakeholders’ forum on plans for section 481 to ensure that quality employment is delivered; and if he will make a statement on the matter. [59611/26]

Since the Section 481 Forum took place in February 2024, the Government has delivered significant additional benefits for Ireland's Screen Sector both in terms of increased expenditure as well as new and enhanced tax credits.

There have been two separate enhancements to the Section 481 tax credit as follows:-

An additional 8% tax relief was introduced in 2025 under the Scéal uplift; and

A further (different) additional 8% has just become available under the Visual Effects Enhancement.

Separate to Section 481, a new Tax credit - Section 487A - was introduced for the Unscripted Production sector at the beginning of this year.

It is expected that these enhancements to the screen sector tax incentives will increase high-level employment and assist in the development of Ireland's indigenous screen industries as well as attracting inward investment from internationally mobile production. In addition, both Sections 481 and 487A incorporate extensive training requirements for receipt of tax relief. This will ensure the development of a highly skilled and creative workforce which is a prerequisite for the development of a world class screen industry into the future.

The Output Report on the Forum is available at https://assets.gov.ie/static/documents/01774739/Output_Report_Section_481_Stakeholder_Forum_8th_Feb_2024.pdf