657. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently consider correspondence (details supplied); and if he will make a statement on the matter. [57047/26]

660. Deputy Seán Kyne asked the Tánaiste and Minister for Finance whether he will consider introducing, in Budget 2027, a permanent 8% Section 481 uplift for productions filming outside the Dublin metropolitan area including Ashford; his views on whether this would increase production capacity by encouraging filming beyond the already constrained Dublin production hub, would support investment in regional jobs, skills, training and infrastructure, enable more indigenous and international productions to film across Ireland; and if he will make a statement on the matter. [58457/26]

775. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to increase investment into County Kerry for independent film and TV by introducing a permanent 8% Section 481 regional uplift for productions filming outside the Dublin metropolitan area including Ashford (DMAA) (details supplied); and if he will make a statement on the matter. [57048/26]

I propose to take Questions Nos. 657, 660 and 775 together.

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 aid the development of new, local pools of talent in areas outside the main DMAA production hub – supporting the geographic spread of the audio-visual sector throughout the State. The uplift provided for 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).

As the regional uplift was an approved State aid, any restoration of the uplift would require approval from the European Commission. While the uplift was not a Regional Aid measure, it operated by reference to the regional aid map in force at the time it was introduced.

A new regional aid map, covering a significantly smaller geographic area, came into effect in April 2021. This new regional aid map no longer covers the entirety of Kerry, for example; only the Local Electoral Areas (LEAs) of Corca Dhuibhne, Kenmare and Tralee are now included on the map. Consequently, it is not expected that such an approach would be viable for any future relief to support activities outside the main Dublin production hub.

Since the expiration of the Regional Uplift, Government supports for audio-visual productions have been considerably enhanced and broadened, and these supports are available to productions nationwide. For example, the Scéal Uplift was introduced as part of Finance Act 2024 to provide for an uplift of 8 per cent to the existing Film Tax Credit rate of 32 per cent for small-to-medium sized productions with a maximum qualifying expenditure of €20 million where certain additional cultural criteria are also met. Finance Act 2025 introduced an 8 per cent uplift for qualifying VFX work under the Section 481 film tax credit, which commenced on 10 July 2026 following completion of Regulations underpinning the measure.

These measures demonstrate the Government’s continuing commitment to the audio-visual sector across Ireland, and to supporting the expression of Irish and European culture in film and television productions.