Film Relief (Section 481 Film Tax Credit)
Enhanced credit for lower budget film
Note
The enhanced credit can apply only to qualifying films certified on, or after, 20 May 2025.
The enhanced credit for lower budget film (also known as the ‘Scéal uplift’) was introduced in the Finance Act of 2024.
An enhanced rate of 40% may apply to the film Corporation Tax Credit for qualifying lower budget films, where:
- the qualifying expenditure on the film is less than €20 million
- the film is either a feature film or an animated film of feature length
- and
- one or more of the key creative roles is performed by an individual who is either a national of, or ordinarily resident in, a European Economic Area (EEA) State.
Key creative roles include:
- film director
- film screenwriter
- other senior creative position, as specified in the regulations.
Applying for the cultural certificate
The producer company must apply for a cultural certificate from the Minister for Culture, Communications and Sport before commencing production. They must request, during the application process, that the certificate specify that the enhanced credit may apply to the project.
If the criteria are expected to be met, the cultural certificate will specify that the 40% rate may apply to the film.
Rates for the enhanced credit
Where an initial claim is made based on budgeted expenditure for up to 90% of the credit, the credit is calculated at the standard 32% rate.
On completion, if the qualifying film meets the criteria for the enhanced credit, the value of the credit is calculated using the 40% rate. The amount is claimed, less any amount already claimed using the 32% rate.
Enhanced credit declaration
At the time of making a final claim, the production company must also file a declaration through MyEnquiries via the Revenue Online Services (ROS).
To file the declaration form, please follow these steps:
- Sign into ROS.
- Click on MyEnquiries.
- Select the category ‘Corporation Tax (CT)’.
- Select the subcategory ‘Film Tax Credit’.
- Upload the finalised declaration.
Guidance on the Section 481 cultural certificate application process is available on the Department of Culture, Communications and Sport's website.
For further information, please see Film (Enhanced credit for lower budget film) (Amendment) Regulations 2025.
Next: Beneficiaries of Film Relief