Malcolm Byrne (Wicklow-Wexford, Fianna Fail)
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170. To ask the Minister for Finance for an update on incentives for unscripted production in the film and television industry. [6919/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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As part of Budget 2025, two new incentives were introduced for the audio-visual sector.

The section 481 film tax credit has been amended 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, and a new audio-visual credit has also been introduced for Unscripted Productions.

The Tax Credit for Unscripted Productions provides a corporation tax credit for expenditure incurred on the development of unscripted programmes and will be available at a rate of 20% of certain production expenditure up to a maximum limit of €15 million per project.

This new incentive is designed to support the expression of Irish and European culture in the fast-growing unscripted sector and to grow Ireland’s audio-visual industry by attracting international investment as well as encouraging increased activity in the domestic space.

Both measures have been introduced subject to commencement orders, pending receipt of State aid approval from the European Commission. The Commission has been notified of both measures and the process of obtaining approval is now underway. It is not possible to provide an indicative timeline as to when a decision will be made in relation to both measures as this will depend on engagement with the Commission.