Projects and Programmes
Arts and Cultural Enhancement Support Scheme
Grants for Arts And Culture Infrastructure
The current scheme called ACCESS II (Arts and Culture Capital Enhancement Support Scheme II) administered by the Department of Arts, Heritage Regional, Rural and Gaeltacht Affairs runs from 2007 to 2009. ACCESS II is designed to assist the provision of high standard arts and culture infrastructure, thereby enhancing access to the arts throughout the country and is intended to provide a further impetus to the development of arts and culture facilities, thereby enhancing the quality of life for our citizens. While the intention is to prioritise the enhancement and maintenance of existing facilities, there is also provision under the terms of the scheme to support new build projects.
A total of 67 projects received capital funding of €32m under the current ACCESS II scheme. The objective of the scheme is to prioritise the enhancement and maintenance of existing facilities, and accordingly 70% of the funds available under the scheme are directed towards the enhancement and/or refurbishment of existing facilities, with 30% for new facilities.
Projects supported included the provision of new integrated art centres, theatres and studio space and the refurbishment of existing performance spaces. It has been widely acknowledged as a significant intervention in the provision of quality cultural space throughout the regions.
It is the policy of the Department to develop and expand Irish film production in a way that maximises the return to our economy, including employment, and expresses our cultural identity through the medium of film.
2015 Revised Procedures for Section 481
Section 481, Film Tax Relief Scheme, has been extended until the end of 2020. The extension of and enhancements to the Irish tax incentive for film and television Section 481 were published in the 2013 Irish Finance Bill, by Minister for Finance, Mr. Michael Noonan TD. The changes will increase the current value of Section 481 to 32% of qualifying expenditure from its previous value of 28%.
In addition, in the 2014 Irish Finance Act the Minister for Finance extended the definition of “eligible individual” in the scheme for film relief to include non EU talent.
With effect from January 2015, the method of delivery of the scheme has been amended to focus on providing direct relief to film producer companies. The scheme will continue to be administered by Revenue Commissioners while the Department of Arts, Heritage Regional, Rural and Gaeltacht Affairs will also continue to have an input in all applications in validating the cultural content of film projects submitted for certification.
Please click on the following link from the Revenue Commissioners website to access full details regarding the scheme: http://www.revenue.ie/en/tax/it/leaflets/it57.html
For more information please contact:
Film Unit Department of Arts, Heritage Regional, Rural and Gaeltacht Affairs, New Road, Killarney, Co Kerry.
Tel: (+353 64) 6627378
Fax: (+353 64) 6627350
In line with a 1997 Government decision, the budgets for public bodies delivering capital projects should include a percentage for public art under the Per Cent for Art Scheme.
The limits set under the scheme are – Up to 1% of the overall construction budget subject to the following limits:
- Construction projects costing up to €2,550,000 may include a maximum art budget of €25,500.
- For projects costing between €2,550,000 and €6,300,000, a further 1% (up to €12,500) is allowed giving a maximum art budget of €38,000.
- For projects costing between €6,300,000 and €12,700,000, a further 1% (up to €13,000) is allowed giving a maximum art budget of €51,000.
- For projects costing in excess of €12,700,000, a final 1% (up to €13,000) is allowed giving a maximum art budget of €64,000.
The Guidelines for the Implementation of the Per Cent for Art Scheme were formally launched by the Minister for Arts, Sport and Tourism in The National Gallery of Ireland, on Tuesday, 7th December, 2004
The Guidelines are intended to inform and help those through the process of commissioning work under the Per Cent for Art Scheme.
Click on the following link for the Public Art Research Project- Report of the Steering Group
If you require further information on the Per Cent for Arts Scheme, please contact:
Department of Arts, Heritage Regional, Rural and Gaeltacht Affairs
Telephone No: +353 64 2 7334
Business Expansion Scheme for Music
The Business Expansion Scheme for Music gives tax relief to investors in new and emerging commercial musical acts or groups. The Minister for Arts, Heritage Regional, Rural and Gaeltacht Affairs decides whether a project should be certified as eligible for such relief. Certification requires that the act in question has not had sales in excess of 5,000 albums either as a solo artist or as a member of a band.
Guidelines have been agreed between the Minister for Arts, Heritage Regional, Rural and Gaeltacht Affairs and the Minister for Finance and are intended to outline the criteria to be used in certifying suitable projects for the purposes of this tax relief.
Applicants are advised to familiarise themselves regarding the full requirements of the Business Expansion Scheme. Further details relating to the overall operation of the BES as provided for in the Taxes Consolidation Act 1997 are available on the Revenue website. The Revenue information note is attached.
You can download a copy of the Guidelines document in Irish or in English, by clicking on the relevant link below:
For further information:
Tel: (+353 1) 631 3954