Production Services in Ireland

Film Incentives

Generous tax incentives are available on the island of Ireland. The structure of each differs between the Republic of Ireland and Northern Ireland, and both systems operate independently and under separate rules.

In the Republic of Ireland, Section 481 applies to feature film, TV Drama (single or series), animation, and creative documentary (it is currently NOT applicable to commercials). It is a tax credit of up to 32% of 'eligible expenditure' based on the cost of ALL cast and crew working in Ireland, regardless of nationality, as well as goods, services, and facilities purchased in Ireland. As Variety says, 'The increase in Ireland's tax incentive, Section 481, and other changes, such as a broadening of the eligible spend covered by the tax credit to include the fees for Hollywood talent, will give Ireland one of the most generous production environments in the world.'

In Northern Ireland, the UK system of tax relief applies. The qualifying criteria vary a little depending on the medium - film (theatrical release), high-end TV, animation, children's TV, video games. In brief this means that tax relief is available at 25% of qualifying expenditure once a number of conditions are met.

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