Brendan Burgess
Founder
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Film Relief
The scheme provides relief in the form of a corporation tax credit
related to the cost of production of certain films. The credit is
granted at a rate of 32% of qualifying expenditure which is capped
at €70 million. The credit was due to expire at the end of 2020 and
will now be extended until 2024. A new, short-term, tapered
regional uplift commencing at 5% is also being introduced, subject
to State aid approval, for productions being made in areas
designated under the State aid regional guidelines.
The scheme provides relief in the form of a corporation tax credit
related to the cost of production of certain films. The credit is
granted at a rate of 32% of qualifying expenditure which is capped
at €70 million. The credit was due to expire at the end of 2020 and
will now be extended until 2024. A new, short-term, tapered
regional uplift commencing at 5% is also being introduced, subject
to State aid approval, for productions being made in areas
designated under the State aid regional guidelines.
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