Ireland strengthens tax credit for mid- and lower-budget features, launches Irish-language development fund
- The enhanced tax measure, titled the Scéal uplift, introduces an additional 8% credit on top of Ireland’s existing 32% Section 481 relief
On 27 May, Ireland’s Minister for Arts, Media, Communications, Culture and Sport, Patrick O’Donovan TD, and its Minister for Finance, Paschal Donohoe TD, jointly unveiled two new initiatives set to boost Ireland’s screen industry: an enhancement to the Section 481 film-tax incentive, and the launch of Smaointe, a new development fund for Irish-language screen content administered by Screen Ireland, the country’s audiovisual agency.
The enhanced tax measure, dubbed the Scéal uplift, introduces an additional 8% credit on top of Ireland’s existing 32% Section 481 relief, specifically targeting mid- to lower-budget feature films (those under €20 million). To qualify, productions must involve at least one key creative (director, writer, editor, composer, cinematographer or production designer) who is either an Irish or EEA national or resident. Animated features must meet similar criteria. Projects must also secure at least a five-day theatrical release in Ireland.
The initiative is designed to stimulate smaller-scale domestic filmmaking by improving financial viability and nurturing homegrown creative talent. The Scéal uplift arrives as Irish cinema continues to gain international recognition, most notably with titles such as The Quiet Girl [+see also:
film review
trailer
interview: Colm Bairéad
film profile].
The announcement was made alongside several notable screen professionals, including The Quiet Girl director Colm Bairéad, actress Nora-Jane Noone (Bring Them Down [+see also:
film review
film profile]), actor-writer Jade Jordan (Video Nasty) and cinematographer Eleanor Bowman (Lies We Tell, Testimony).
Concurrently, Screen Ireland launched Smaointe, a new slate development scheme aimed at supporting Irish-language narrative projects across film, TV and animation. The fund is intended to strengthen the capacity and business potential of production companies operating in the Irish language, many of which are located outside traditional production centres.
Speaking at the launch, Minister O’Donovan described the Scéal uplift as a “positive change” to Section 481, one that “will benefit the Irish film industry, Irish film workers in senior creative roles, and Irish cinemas”. Minister Donohoe added that the measure reflects the government’s continued support for “smaller indigenous productions” and affirmed Ireland’s ambitions to remain a “centre of excellence for film production”.
Screen Ireland CEO Désirée Finnegan noted: “The Scéal uplift creates a new opportunity for Irish filmmakers and screen artists, while Smaointe builds on the momentum of recent successes in Irish-language cinema. Together, these initiatives aim to empower Irish storytelling both at home and internationally.”
More information about the Smaointe Slate Development Fund is available here.
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