Article 13(2) of the revised Audiovisual Media Services Directive ('AVMSD') provides that Member States may require media service providers under their jurisdiction to make a financial contribution to the production of European works.
To exercise this option under the AVMSD, section 159E of the Broadcasting Act 2009, as amended, provides that Coimisiún na Meán may impose a content production levy on media service providers (i.e. providers of broadcasting and video on demand services). The purpose of the levy is to fund a scheme (termed ‘the European works scheme), to support the production of European works, including Irish works.
While Coimisiún na Meán has the statutory power to impose a levy, it was agreed that An Coimisiún would first carry out research and make recommendations in relation to the feasibility of an audiovisual content levy and fund.
External consultants were appointed by Coimisiún na Meán to conduct research and suggest possible recommendations for consideration. Coimisiún na Meán shared the report with my Department on 29th January 2025. As stated above, the power to introduce a levy rests with Coimisiún na Meán.
Stakeholders were consulted as part of the feasibility report process and this engagement will continue should a levy be introduced to ensure that it is delivered in a way that maximises its value across the entire Irish audiovisual sector.