The Irish government commenced the visual effects uplift to Section 481 on 20 July, taking the film tax credit to 40% on eligible VFX expenditure of up to €10 million per production, for productions with at least €1 million of qualifying visual effects spend. The standard 32% rate continues to apply above that ceiling. On €10 million of eligible VFX work that is €4 million back rather than the €3.2 million the general credit would return, announced by Tánaiste and Minister for Finance Simon Harris with Culture, Communications and Sport Minister Patrick O'Donovan and Screen Ireland chief executive Désirée Finnegan.