Revenue Publish Film Withholding Tax Guidelines

Commencement of Film Withholding Tax

Section 25 of Finance (No.2) Act 2013 provided for the introduction of a film withholding tax (FWT) on relevant payments made by companies qualifying for the revised section 481 film tax credit. The legislation governing FWT is contained in sections 529B to 529M of the Taxes Consolidation Act 1997.

With effect from 10 January 2015, FWT is applied to relevant payments made to visiting non-resident artistes, from outside the EU/EEA, where these artistes are engaged, by companies to appear in film and television productions made in the State.

A guide to FWT is available on Revenue’s website.