4. The National Perspective on Audiovisual Tax Expenditures

This chapter delves into the intricate world of Ireland's audiovisual tax expenditures, with a particular focus on Section 481, a measure that incentivizes film and TV production through tax relief. The analysis explores the dual role of Section 481 as both a cultural and industrial policy, examining its impact on national audiovisual production in an increasingly globalized environment. The chapter traces the historical development of the tax expenditure, from its origins as Section 35 to its current form as Section 481, and evaluates its effectiveness in promoting both cultural expression and economic growth. A key focus is the balance between cultural and economic rationales in shaping audiovisual policy, with the chapter arguing that Section 481 should be framed and evaluated as both a cultural policy and an industrial policy. The text also examines the role of the state in shaping the audiovisual industries, using a spatialised approach to understand the commodification of national culture within a globalised industry. The chapter concludes with a critical evaluation of the measure's impact and effectiveness, highlighting the need for a more nuanced understanding of the cultural value of audiovisual production.