Rates & additional benefits
Standard credit 32%; enhanced 40% on completion where the qualifying film meets the enhanced-credit criteria.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
Qualifying production expenditure of the certified film.
Labor & residency
Not stated in the cited sources. Confirm this requirement with the administering agency.
Application timing
Certification by the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media and Revenue claim process; initial claim may be based on budgeted expenditure up to 90% of credit.
Caps & funding conditions
Credit applies to the lowest of qualifying film production cost, 80% of total production cost, or EUR 125,000,000; the EUR 125,000,000 maximum applies to projects certified on or after 28 March 2024.
Audit requirements
Certification and completion reconciliation; Revenue claim requirements apply.
Receiving the incentive
Not stated in the cited sources. Confirm this requirement with the administering agency.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.