Malcolm Byrne
Question:648. Deputy Malcolm Byrne asked the Minister for Culture, Communications and Sport the position regarding the introduction of the unscripted film tax credit. [39123/26]
View answerTuesday, 26 May 2026
Questions (648)
Written answers
The Unscripted Production Tax Credit Scheme (Section 487A) opened for application with the signing of the Regulations on 23 December 2025.
The tax credit, which was approved by the European Commission to run until the end of 2028, has been designed to attract international investment and encourage increased activity in the domestic sector.
In order to be eligible for the Section 487A tax credit, the total cost of production must not be less than €250,000, and the eligible expenditure must not be less than €125,000. The credit is calculated at 20% of the lowest of eligible expenditure or 80% of the total cost of production or €15m.
Applications are being accepted and processed by my Department on an ongoing basis. A number of certificates have issued and several unscripted productions are in production across the State. My Department works with Screen Ireland to ensure that skills development and training are incorporated into all productions that are certified for receipt of tax relief.