Film Relief (Section 481 Film Tax Credit)

About this scheme

Film Relief (the Section 481 Film Tax Credit) is a Corporation Tax credit available only to producer companies in the film and television production industry. Since Finance Act 2018, Revenue is no longer involved in certifying the film itself — producer companies apply to the Minister for Culture, Communications and Sport in advance of production for a cultural certificate confirming the film qualifies, then claim the credit from Revenue via ROS under self-assessment, either in full on completion or for up to 90% against budgeted expenditure with the balance claimed later. An enhanced rate — the 'Scéal uplift' introduced in Finance Act 2024 — can apply to qualifying lower-budget films, provided the film is a feature or animated feature and at least one key creative role is held by an EEA national or resident; the higher rate must be flagged when applying for the cultural certificate. If the relief exceeds the Corporation Tax due, Revenue pays the company the difference. Revenue also publishes quarterly lists of scheme beneficiaries under EU State aid transparency rules.

Who can apply

• Available only to producer companies in the film and television production industry (restricted to this since 2015)
• The credit is 32% of the lowest of: eligible expenditure; 80% of total qualifying film production costs; or a cap of €125 million for projects certified on or after 28 March 2024 (€70 million for projects certified before that date)
• The producer company must apply to the Minister for Culture, Communications and Sport in advance of commencing the film, to confirm it is a 'qualifying film' and obtain a cultural certificate; since Finance Act 2018, Revenue is not involved in this certification stage — the credit is then claimed under self-assessment
• The credit can be claimed in full after the film is completed, or up to 90% can be claimed based on budgeted expenditure with the balance claimed on completion
• An enhanced 40% rate (the 'Scéal uplift', introduced in Finance Act 2024) can apply to qualifying lower-budget films certified on or after 20 May 2025, where: qualifying expenditure is less than €20 million; the film is a feature film or animated film of feature length; and at least one key creative role (e.g. director, screenwriter, or other specified senior creative position) is filled by an individual who is a national of, or ordinarily resident in, an EEA State
• To access the enhanced rate, the producer company must request during the cultural certificate application that the certificate specify the enhanced credit may apply; initial claims are still calculated at the standard 32% rate, with the balance up to 40% claimed on completion, alongside a required declaration filed via MyEnquiries in ROS

How to apply

1. 1Apply to the Minister for Culture, Communications and Sport for a cultural certificate before commencing production, confirming the film is a qualifying film (and, if seeking the enhanced lower-budget rate, requesting that the certificate specify the enhanced credit may apply).
2. 2Claim the credit through the Revenue Online Service (ROS) — either in full after the film is completed, or for up to 90% of the credit based on budgeted expenditure, with the balance claimed on completion.
3. 3If claiming the enhanced 40% rate for a qualifying lower-budget film, file a Declaration of Producer Company for the Enhanced Credit through MyEnquiries in ROS (Corporation Tax category, 'Film Tax Credit' subcategory) at the time of the final claim.