Creative Arts: Unscripted Production

Unscripted Production Corporation Tax Credit

Section 487A provides a corporation tax incentive to support the production of unscripted programmes. It is available to producer companies and can be claimed against certain costs of qualifying unscripted programmes.

To qualify, unscripted programmes must satisfy a cultural test administered by the Department of Culture, Communications and Sport.

The credit is calculated at 20% of the lowest of:

• eligible expenditure
• 80% of total cost of production

or

• €15 million.

The amount of relief due depends on the production costs of the qualifying unscripted programme. The cost of on-screen services is excluded from qualifying expenditure. The eligible expenditure in respect of a completed programme must not be less than €125,000 and the qualifying expenditure must be greater than €250,000.

An application for an ‘Interim’ / ‘Final’ certificate comprises the information to be set out in the Application Form (Tab A) and the supporting documentation set out in Tabs B to M. Applications (TAB A to TAB M inclusive) must be submitted electronically to the Minister. The TAB A application form is available below and guidance on completing the applications forms is available here.

The application form and supporting documentation (Tabs B to M) should be submitted by email to Unscripted@CCS.gov.ie
For more information on Unscripted Production applications please contact:


Screen & International Cultural Policy Unit
Address: New Road, Killarney, Co Kerry, V93 A49X
Email: Unscripted@ccs.gov.ie
Phone number: +353 (0)64 662 7300