651. Deputy Donna McGettigan asked the Tánaiste and Minister for Finance if he will introduce a permanent 8% Section 481 regional uplift for productions filming outside the Dublin metropolitan area including Ashford (DMAA) either as part of Budget 2027 or otherwise; and if they will make a statement on the matter. [59722/26]

798. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if he will consider an amendment to the Section 481 film tax credit in the upcoming Budget to introduce a permanent 8% regional uplift for audio-visual productions based outside the Dublin metropolitan area and Ashford (DMAA) corridor; and if he has engaged with an organisation (details supplied) regarding the 10% to 12% additional cost burden associated with regional filming [62743/26]

I propose to take Questions Nos. 651 and 798 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. It is worth noting that the Section 481 Film tax credit is explicitly linked to the promotion of Irish or European culture.

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; consequently, it is not expected that such an approach would be viable for a 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 VFX work under the Section 481 film tax credit, which commenced on 10 July 2026 following the completion of Regulations underpinning the measure. As part of this work my officials have engaged with stakeholders across the audio visual sector, including the organisation referenced by Deputy Sheehan.

It is also worth noting that the Irish film industry is also supported through a range of non-tax measures, including direct funding and development support provided by both the Department of Culture, Communications and Sport and Screen Ireland.

These measures demonstrate the Government’s continuing commitment to the audio-visual sector across Ireland, and we will continue to engage constructively with stakeholders so as to best support the expression of Irish and European culture in film and television productions throughout the State.