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Film Investment

If you want to keep more of your hard-earned dosh out of the taxman’s clutches then it’s time to go to the movies, advises Niall Brady in The Sunday Times.

The potential upside has increased since the government increased the threshold for investment in the film industry from €31,750 to €50,000, recognising its importance to job creation.

Individual investments are capped at €50,000 a year, of which €16,500 is typically an investor’s own money, with the remainder coming from bank loans. This qualifies for tax relief at the top rate – €20,500 on a €50,000 investment. Therefore, for an outlay of €16,500, investors receive a tax rebate of €20,500 – a return of €4,000 or 25%.

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