Since 2015, Film Relief has been available only to producer companies in the film and film production industry. A producer company can use film relief as a credit against Corporation Tax (CT).

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.

Film costs are the direct costs associated with physically producing a film, as well as allocations of production overhead and capitalized interest.

The Irish Film Tax incentive (‘Section 481’) was created to encourage the production of Film, Documentary, TV and Animation in Ireland with a particular focus on incentivising international producers to bring their productions to Ireland.

Accounting for the film and broadcast media industry is a specialist area that requires expertise and an understanding of the sector. On this page you can access a range of articles, books and online resources providing quick links to practical guidance and background knowledge.

The Finance Act 2024 includes some positive changes to the S.481 Film Tax Credit and Employment Investment Incentive Scheme (EIIS).

Check if your company qualifies for Corporation Tax Audio-Visual Expenditure Credits and what you can claim.

Some costs relate both to the developments stage of a film and to other stages of production. Examples of such costs would be those incurred on the script and the producer’s fee.

The Audio-Visual Expenditure Credit is HMRC’s tax credit scheme for film and TV. Find out who qualifies, what rates apply, and how to claim.

Companies can claim up to 90% of the credit based on budgeted expenditure with the balance claimed on completion. Co-production eligible Service work eligible Cultural test required VFX eligible