Film Relief (section 481 film tax credit)

Regional Film Development Uplift

A producer company may apply to the Minister for Culture, Heritage and the Gaeltacht for an uplift to the percentage used to calculate the credit. To qualify the Irish production must:

  • primarily be produced in an assisted region
  • meet certain requirements in relation to employment and training.

Further guidance is available on the Department of Culture, Heritage and the Gaeltacht website.

Next: Beneficiaries of Film Relief