The Republic of Ireland's Minister for Finance, Mr Brian Cowen, T.D. has published Eire's Finance Bill 2006, his second such Bill since his appointment. Improved incentives for film investment are among the changes included.

The Minister announced improvements in the tax relief for film investment aimed at restoring Ireland’s competitive position as a film location. The percentage of expenditure that is eligible for tax relief is being raised to 80% for all films, up from the existing levels of 55% or 66% (depending on the film budget) and the ceiling on qualifying expenditure for any one film is being increased from €15 million to €35 million.

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