Dáil Éireann Debate, Thursday - 18 December 2025
341. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance to outline progress on the Programme for Government commitment to examine the tax treatment of production costs for theatre productions. [73329/25]
View answerThe Government, as indicated in the Programme for Government, has committed to examine the tax treatment of production costs for theatre productions. This work will entail engagement with the sector to understand how it operates, the challenges it is facing, and what policy levers may be effective and efficient in supporting the sector. The design and policy objectives of comparable supports in other jurisdictions will also be examined, and in due course officials will make recommendations for my consideration.
The Deputy may be aware that there are non-tax based supports currently available to theatre productions. Under the Arts Act 2003, the Arts Council has primary responsibility for the development of the arts in Ireland – supporting theatre artists at all stages of their careers to create work that reflects Ireland out to the world and back on itself. Ireland is renowned for producing world class theatre, from a proud tradition of literary and canonical plays through to more contemporary and experimental work that borrows from other artforms including music, dance, visual arts and film.
Overall, the Arts Council develop theatre in Ireland by supporting artists, collectives and companies who create, develop and present theatre to audiences. These artists range from playwrights writing new plays to companies devising new pieces, also funding a range of theatre artists and organisations, from production companies to producing theatres and resource and representative organisations. Support for theatre production is primarily through Strategic Funding, Arts Grants Funding and Project awards. Additionally, they fund individual artists and organisations on a once-off basis through the Project Award.
