Conor Sheehan (Limerick City, Labour)
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272. To ask the Minister for Finance if he will consider reintroducing the regional uplift for film production; if he will implement a similar scheme to incentivise film production in the regions; and if he will make a statement on the matter. [13303/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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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 current main production hubs, to support the geographic spread of the audio-visual sector.

The uplift provided 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). The uplift has now ceased.

As the regional uplift was an approved State aid, any reintroduction of the uplift would require approval from the European Commission, and it should be noted that a reintroduction in its previous form may not be possible. While it was not a Regional Aid, the relief operated by reference to the regional aid map applicable at the time it was introduced. A new regional aid map, covering a smaller geographic area, was introduced from April 2021.

There are presently no plans for the introduction of a regionally-targeted tax credit for the film industry either as a standalone measure or under section 481. However, the Deputy may be aware that two new measures were introduced for the audiovisual sector as part of Budget 2025, enhancing supports for projects across the country. Section 481 was 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 audiovisual credit has been introduced for Unscripted Productions, to provide for a 20% credit on eligible expenditure of up to €15 million per production. Both measures have been introduced subject to commencement orders, pending receipt of State aid approval from the European Commission.