Budget 2014 - Other Reliefs

Film Relief

The start date of the new (tax credit model) Film Relief scheme will be brought forward to 2015 from 2016 and the definition of ‘eligible individual’ is being extended to include non-EU individuals. This extension is subject to EU state-aid approval and a commencement order.

RELEVANT CONTRACTS TAX (RCT)

There were no changes announced in the Budget.