As the Deputy may be aware, Finance Act 2018 introduced a short-term, tapered regional uplift under the Section 481 Film tax credit for productions being made in areas designated under the State aid regional guidelines (among other criteria). The purpose of the regional uplift was to support the development of new, local pools of talent in areas outside the main production hubs, to support the geographic spread of the audio-visual sector. The uplift provided for an increased level of credit for five years, with 5% available in years 1 to 3 (2019, 2020 and 2021), 3% available in year 4 (2022), and 2% available in year 5 (2023).
As the regional uplift was an approved State aid, any restoration of the uplift would require approval from the European Commission.
It is worth noting that the Section 481 Film tax credit is explicitly linked to the promotion of Irish or European culture, of which the Irish language is a key aspect, both as a matter of policy intent and as a requirement under EU State aid rules.
In respect of the annual impact of restoring the 5% regional uplift as it as previously constituted and of establishing a 5% uplift for films produced in Gaeltacht areas and/or in the Irish language, the Exchequer cost of such measures would be dependent on the number of qualifying films, as well as the timing and value of claims made for the relief into the future. As information on future expenditure in this sector is unknown, there is no basis available to provide an accurate estimate of the information requested by the Deputy.
The Deputy will be aware that Government supports for audio-visual productions have been considerably enhanced and broadened in recent years, and these supports are available to productions nationwide. The Scéal Uplift, an amendment to the Section 481 Film tax credit, was introduced as part of Finance Act 2024 to provide for an uplift of 8% to the existing rate of 32% for small to medium sized productions with a maximum qualifying expenditure of €20 million where certain additional cultural criteria are also met. Finance Act 2025 also introduced an 8% uplift for VFX work under the Section 481 film tax credit, which is set to commence shortly following completion of regulations.
In relation to VAT, I am advised by Revenue that traders are not required to separately identify the yield generated from a particular activity or product type on their VAT3 return. Therefore, it is not possible to provide an estimate of the estimated annual impact on revenue of exempting ticket admissions for dance venues from VAT.
I am advised by Revenue that it is unable to provide the estimated revenue which would be accrued in the first year by adopting a levy on advertising or subscription revenue earned by on-demand sound streaming services as it has no data on which to base such an estimate.
I am further advised by Revenue that it cannot provide any information in relation to the estimated annual impact of exempting residential properties sold in Gaeltacht areas from stamp duty, as the most granular geographic level at which the requested costing can be produced by Revenue is at the county level.
To address the specific issue of a Stamp Duty exemption for Gaeltacht areas, I would stress that such a measure, if introduced, would be extremely difficult, to administer and control. There could also be potential legal issues in seeking to apply such a measure that is selective on the grounds of region and/or cohort of persons. Both Údarás na Gaeltachta and approved housing bodies already enjoy stamp duty exemptions under section 25 of the Údarás na Gaeltachta Act 1979 and section 93A of the Stamp Duties Consolidation Act 1999, respectively.
