Publication
Creative Arts: Film
From Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media
Published on
Last updated on
The department supports the development and expansion of the film and television production sector. In that regard the department works with the Screen Ireland to ensure that Ireland is maximised as a location for international film production.
Screen Ireland is the national development agency for Irish filmmaking and the Irish film, television and animation industry, investing in talent, creativity and enterprise. The agency supports writers, directors and production companies across these sectors by providing investment loans for the development, production and distribution of film, television and animation projects. Although Screen Ireland is funded by this department, it is completely independent in its day-to-day operations. Further information is available on the Screen Ireland website at www.screenireland.ie.
Section 481 of the Taxes Consolidation Act 1997, as amended by the Finance Act 2018, provides for the making of an application by a producer company directly to the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media for a certificate stating that the film is to be treated as a qualifying film for the purpose of Section 481. Where the Minister issues a certificate in relation to a qualifying film, and all the other provisions of Section 481 have been complied with, a producer company may make a claim to the Revenue Commissioners for the film corporation tax credit.
Further information on the film corporation tax credit is available from the Revenue Commissioners website at www.revenue.ie.
Certification by the Minister is granted in accordance with regulations made under section 481 of the Taxes Consolidation Act S.I. No. 119/2019 Film Regulations 2019 and SI No 120/2019 Film (Commencement Order) Regulations 2019.
An application for a 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 in writing to the Minister at least 21 working days prior to the commencement of the Irish production. The TAB A application form is available below and guidance on completing the applications form is available here .
A TAB E Person Days Schedule is available below
A TAB F Skills Development Plan (less than €2 million) is available below.
Application Form for Certificate under Section 481 Taxes Consolidation 1997 as Amended
Download link for
Download
A TAB F Skills Development Plan (over €2 million) is available from Screen Skills Ireland’s website here .
The application form and supporting documentation (Tabs B to M) should be submitted by email to section481@tcagsm.gov.ie
The Finance Act 2018 made provision for a short-term, tapered regional film development uplift. EU Commission approval for the scheme has now been granted on and The Film (Regional Development Uplift) (Amendment) Regulations 2019 SI 358 of 2019 and the Commencement Order SI 357 of 2019 which gives effect to the change is published here. The Section 481 (Film Tax Credit) Regional Uplift scheme is being extended by one year by inserting an additional year of uplift at the rate of 5% in 2021. The uplift will then reduce to 3% in 2022, 2% in 2023, and Nil thereafter.
The Guidance Note for applications to the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media under Section 481 Taxes Consolidation Act 1997, Relief for Investment in Films, published by the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media and the application form have been updated to take account of these changes.
All personal data processed by the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media will take place in accordance with the laws on data protection and privacy and will only be for the purposes connected to the functions of this department. For more information please click here.
The department is continuing to process applications for certification. Copies of DVDs and completed TAB Z tables, due within 6 months of completion of the film should continue to be submitted to the Film Unit, Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media, New Road, Killarney, County Kerry.
Certificates are based on the information supplied during the application process and on the understanding that the proposals will not contravene any of the conditions for relief. Any change of substance in the information supplied that may arise as the project progresses must be notified to the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media. This includes any suspension of production.
The department should be notified of:
- the date of suspension
- the level of suspension (full, partial) and the number of people laid off and/or retained
- if some work on the film can be continued safely or remotely, whether this work is performed in the State or elsewhere
- the stage the production was at when the suspension occurred
- any other information that changes the substance of information provided during the application process
- notifications should be sent to section481@chg.gov.ie with the subject title: “Notification of cessation of production” and the name of the film
- in due course, when production recommences, a similar notification should be sent to the department with the date of recommencement
Certain details in relation to recipients of corporation tax credits under the Section 481 film relief scheme are published quarterly by the Revenue Commissioners. Further information is available on the website of the Revenue Commissioners at www.revenue.ie.
For more information please contact:
Arts + Film and Investment
Address:
New Road, Killarney, Co Kerry, V93 A49X
Email:
Phone number:
Tel: +353 064 662 7214
Email: section481@chg.gov.ie