192. Deputy Michael Collins asked the Tánaiste and Minister for Finance to consider, in the context of Budget 2027 and in consultation with (details supplied) the introduction of a permanent 8% regional uplift to the Section 481 film tax credit for qualifying productions undertaken outside the Dublin Metropolitan Area, including Ashford; to assess the potential of such a measure to increase regional film and television production, support employment, skills development and investment in screen-production infrastructure, including the continued development of studio facilities in West Cork; and if he will make a statement on the matter. [67151/26]

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).

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.

However the Deputy will be aware that, 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. The Tax Credit for Unscripted Productions was also introduced as part of Finance Act 2024 and commenced on 23 December 2025. 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 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.