Introduction

The Scheme was introduced to act as a stimulus to the creation of an indigenous film industry in the State, creating quality employment opportunities and supporting the expression of the Irish culture. The method of delivery of the scheme was amended in 2015 to focus on providing direct relief to film producer companies. The details of the scheme are contained in Section 481 of the Taxes Consolidation Act 1997.

Summary Of The Scheme

The following types of film – produced on a commercial basis with a view to the realisation of profit and produced wholly or principally for exhibition to the public in cinemas or through television broadcasting – are eligible for certification:

  • The scheme provides corporation tax relief towards the cost of production of certain films. The relief is granted at a rate of 32% of the lowest of:
    • Eligible expenditure
    • 80% of the total cost of production of the film
    • €70,000,000
  • The minimum amount that must be spent on the production is €250,000 and at least half of that amount must be spent on eligible expenditure.
  • Up to 90% of the relief may be paid in advance of completion of the film.

Additional Information

For more information, please access the following:

  1. Attached Guidance Note:   click here to download
  2. Attached Statutory Instruments:   click here to download
  3. Attached Application Form:   click here to download
  4. www.revenue.ie/en/tax/ct/film-relief.html