Film Relief (Section 481 Film Tax Credit)
Regional film development uplift
An uplift is no longer available for new claims. It will only apply on completion where initial claims were made before 1 January 2024. Prior to that, a producer company applied to the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media for an uplift. This increased the percentage used to calculate the credit. To qualify, the Irish production must:
- primarily be produced in an assisted region
- and
- meet certain requirements in relation to employment and training.
Further guidance is available on the website of the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media.
Next: Beneficiaries of Film Relief