377. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he supports the introduction of a regional uplift to Section 481; whether officials in his Department have commenced engagement with the Department of Culture, Communications and Sport and an organisation (details supplied) on the proposal. [64338/26]

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).

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. There are no geographic restrictions on the availability of these supports, so they are available to projects taking place in all regions of the State.

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. The Tax Credit for Unscripted Productions was also introduced as part of Finance Act 2024 and commenced on 23 December 2025. This was the first tax credit in Europe dedicated solely to unscripted programming. 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.

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 to ensuring that effective supports are provided for the expression of Irish and European culture in film and television productions throughout the State.