Section 481 is Ireland’s 32% Tax Credit for Film, Television, Animation, Creative Documentary, Post-production & VFX and Games Development.

It allows qualifying projects to receive a tax credit of up to 32% of eligible Irish expenditure, significantly reducing production costs. This is a “boots on the ground” credit on all cast and crew regardless of nationality, and all goods and services needed while filming in Ireland.

Eligible productions include Feature films, TV dramas, Creative Documentaries, Animation and Creative co-productions (under official treaties)

There is no annual limit on the number of projects, and there is a €125,000 minimum spend.  Up to 90% early payment is available.

Essentially this is a grant administered through the Irish Tax system given to Irish production companies. These companies typically co-produce with, or provide services to, international producers. So, any international producer must partner with an Irish production services company as they are the ones who apply for the tax credit.

Projects must satisfy the Culture Test and the Industry Development Test. This might sound daunting, but Irish production companies are adept at applying for the credit and satisfying the criteria.

To find a partner, you can check out the company directory on Screen Producers Ireland’s website which has the details of many of the leading production companies. You can also check out Screen Ireland’s slate to see which Irish Production companies are a good fit for your project. https://www.screenproducersireland.com/directory

And that’s not all! The Scéal uplift means independent feature films with a maximum qualifying expenditure of €20 million globally can apply to boost the credit to 40%. The uplift has several additional requirements which need to be met to satisfy criteria to support Irish creatives.

To summarise, Ireland offers competitive incentives, early payment options, a vibrant pool of creative talent and crew, world-class studios, iconic and diverse filming locations and a long-standing reputation for hosting high-quality productions

For further details go to Screen Ireland’s website, which contains a wealth of information on Section 481 and navigating the process. www.screenireland.ie