Can the Inward Production Manager help me find key locations for my film?
Yes, we have an online searchable Locations Database, which you can browse and if you need further information or assistance, please contact us. email@example.com
How do I get in touch with a location manager who will help me find key locations?
Contact us and we will be able to assist you in finding an available Location Manager: firstname.lastname@example.org
What is ‘Section 481’?
‘Section 481’ is a tax credit, incentivising film and TV, animation and creative documentary production in Ireland, administered by Ireland’s Department of Culture and the Revenue Commissioners (Revenue).
What is the ‘Section 481’ benefit worth?
The rate of tax credit is worth 32% of all eligible Irish expenditure.
Eligible expenditure criteria.
The payable tax credit is based on the cost of all cast and crew working in Ireland, and all goods and services sourced in Ireland. This includes post production and/ or VFX.
What types of projects qualify?
The incentive applies to feature film, television drama (singles or series), animation (excluding computer games) and creative documentary.
Projects must satisfy the Culture Test and the Industry Development Test. For further information about these tests visit www.screenireland.ie.
Who is eligible to apply?
Applications to the Department of Culture (for a qualifying film certification) and then the Revenue (for payment), is made by the ‘Producer Company’.
The ‘Producer Company’ must:
— Be Irish resident or trading through a branch or agency
— Be trading for at least 12 months as a production company and have filed a corporation tax return with Revenue
— Not be connected to a broadcaster
— Cannot be an “undertaking in difficulty” (EU state aid rules)
— Hold 100% shareholding in the
‘Qualifying Company’ which must be
resident in the State and exists solely for the purposes of the production of only one qualifying film.
Is there a cap on the incentive?
There is no annual cap or limit on the funding of the programme. The tax credit has a ‘per project’ cap of up to 32% of the lower of:
1. All eligible expenditure
2. 80% of the total cost of production
3. €70 million
When is the rebate paid?
Option A – Single Instalment:
On delivery of the project, submission of a qualifying film certificate and a compliance report to Revenue, payment of 100% of the tax credit may be paid by Revenue.
Option B – Two Instalments:
First instalment being 90% of the tax credit due, upon:
1. Financial Closing, including proof that 68% of eligible expenditure is lodged to the project’s production account;
2. Screen Ireland approval (SI funded projects only); or
3. Broadcasting Authority of Ireland (BAI) approval (BAI funded projects only); or
4. An equivalent EEA state established body;
5. Submission of a qualifying film certificate as issued by the Department of Culture; and
Second and final instalment being 10% balance on delivery of the project, and submission of a compliance report to Revenue.
How is payment made by Revenue?
Payment of the relief may be claimed against the producer company’s corporation tax (CT) liabilities. In the event the relief due is greater than any tax due by the producer company, then a payment of the excess will be made by Revenue.
Is there a minimum spend level?
Projects are excluded from the incentive if their ‘eligible expenditure’ is less than €125,000, or the total cost of production is less than €250,000.
How are applications made?
An application by the producing company for the tax credit must be made to the Department of Culture 21 working days before
the start of production in Ireland. Ireland’s film and television tax credit is administered by the Department of Culture and then Revenue. Payment is made by Revenue. Applications should be made to: email@example.comSkills Development PlanProjects with eligible expenditure in excess of €2 million must submit a Skills Development Plans to Fís Éireann/Screen Ireland 20 working days in advance of applying to the Department of Culture for qualifying film certification. Proposed plans should set out likely number of employees’ upskilled in the course of the film. Plans should also include equality, diversity and inclusion initiatives and a sustainability plan. Applications should be emailed directly to section481@ screenireland.ie. Applications with eligible spend under 2 million must go directly to the Department of Culture.5% Regional Uplift Projects substantially produced in the regions (outside Dublin/Wicklow and Cork City and County) are able to benefit from or up to a 5% uplift subject to specific requirements. The 5% uplift applies in 2020 and 2021, 3% in 2022 and 2% in 2023.
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