Resources – wrapfund.ie

A Guide to the Tax Credit (Section 481)

Ireland’s 32% Tax Credit For Film, TV & Animation with an additional 5%* Regional Uplift

The rate of tax credit is worth up to 32% of eligible Irish expenditure
An additional amount of up to 5% is available to eligible projects which undertake production within the WRAP region
€70 million per project cap
No annual limit
International cast and crew working in Ireland qualify
Available on all goods and services sourced in Ireland

Eligible Expenditure Criteria

The payable tax credit is based on the cost of all cast and crew working in Ireland, and all goods and services sourced in Ireland. This includes post production and/or VFX.

What types of projects qualify?

The incentive applies to feature film, television drama (singles or series), animation (excluding computer games) and creative documentary. Projects must pass the Section 481 Cultural Test

5% Regional Uplift

Projects substantially produced in the regions (outside Dublin, Wicklow and Cork) will benefit from up to a 5% uplift subject to specific training related requirements. 5% is available until 31st December 2021, 3% in 2022 and 2% in 2023.

Further Information

Training

In 2017, the Galway Film Centre and Gréasán na Meán Skillnet undertook a Training Needs Survey for the film and television industry in the West of Ireland. The results of this survey may be a useful reference for any production undertaking a targeted Skills Development Plan in order to access and satisfy the requirements of the tax credit and regional uplift.

GFC/GNM Training Needs Survey 2017

Green Film Making

The WRAP Fund values and is committed to safeguarding the rich quality of life, clean environment and unique heritage of the Region. Any company or project in receipt of support is contractually required to employ a green film-making policy throughout production.

For practical information and advice during a production, please refer to Screen Ireland’s Green Production Toolkit

For everyday information on sustainable practices at work/in the office or studio, please consider the WRAP Fund’s Guide to Thinking Green .

Carbon Calculator

The Irish carbon calculator allows producers to understand a productions’ environmental impact. To access the calculator:

Email inwardproduction@screenireland.ie
Provide the production company name and production location
A link with access information will be provided

Other useful websites

Filmography

The WRAP Region has been home to studio blockbusters, independent film, global animation and major television dramas. The Region also hosts a growing games sector. Over the last century, celebrated filmmakers such as Robert Flaherty (MAN OF ARAN), John Ford (THE QUIET MAN), John Huston (THE DEAD), Jim Sheridan (THE FIELD, THE SECRET SCRIPTURE), Ken Loach (JIMMY’S HALL), John Michael McDonagh (THE GUARD, CALVARY) and Lenny Abrahamson (GARAGE, NORMAL PEOPLE) are amongst those that have captured the stunning locations of the West of Ireland in their work.

See the current list/filmography for the Region here.