Steven Matthews (Wicklow, Green Party)
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92. To ask the Minister for Finance the position regarding supports for the non-scripted television sector (details supplied) in Ireland; and if he will make a statement on the matter. [33494/23]

Michael McGrath (Cork South Central, Fianna Fail)
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As part of his Budget 2023 speech, my predecessor Minister Donohoe announced that he had instructed officials to explore opportunities to support the unscripted sector. This process is currently being undertaken within my Department. However, while this process is on-going, it is, as stated, an exploration of options and it should not be taken as an indication that a tax credit or alternative form of support for the unscripted sector will be introduced. My officials will present the outcomes of this analysis to me for consideration when complete.

The Deputy may be aware that there is an audio-visual tax credit in place in the form of the Section 481 film tax credit. This credit does not however cover unscripted works.

Section 481 provides relief in the form of a corporation tax credit related to the cost of production of certain films. Finance Bill 2022 provided for the extension of Section 481 from its current end date of 31 December 2024 to 31 December 2028. This extension is subject to European Commission approval. Extension of the relief in advance of this date demonstrates this Government’s commitment to the Irish audio-visual industry, and is intended to provide certainty regarding the future availability of the relief. This certainty will foster further confidence in Ireland as a centre of excellence for screen production.