26/03/18

Film

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

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

Certification under Section 481 of the Taxes Consolidation Act 1997

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 Culture, Heritage and the Gaeltacht 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[1] for the film corporation tax credit.

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 certification must be made in writing to the Minister at least 21 working days prior to the commencement of the Irish production. Applications should be made using the application form available here and guidance on completing the applications form is available here

The application form and supporting documentation (Tabs B to M) should be submitted by email to section481@chg.gov.ie .

[1] Further information on the film corporation tax credit is available from the Revenue Commissioners website at www.revenue.ie

Summary of Key Statistics 1994-2014

For more information please contact:

Film Unit, Department of Culture, Heritage and the Gaeltacht, New Road, Killarney, Co Kerry.

Tel: (+353 64) 6627214
Email: section481@chg.gov.ie

Department of Culture, Heritage and the Gaeltacht, 23 Kildare Street, Dublin , D02 TD30. Tel: 01 631 3800 / LoCall: 1890 383 000

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