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Ireland is launching Europe’s first tax credit for unscripted shows, offering a rebate of up to 20% of expenditure.
The Irish government is introducing the credit as a means of supporting Irish and European culture and will use a cultural test to assess whether programs qualify for support. Shows such as The Traitors Ireland and Dancing with the Stars Ireland will likely benefit.
Fox Entertainment Studios, in particular, will be tracking the system, as it produces unscripted shows such as Beat Shazam, Name That Tune and The Floor out of Irish studios. We’ve asked the Irish government and Fox for comment on whether they will qualify.
In its announcement, Ireland’s Department of Finance noted the tax credit was being introduced “to support the expression of Irish and European culture in the fast-growing unscripted sector and to grow Ireland’s audio-visual industry by attracting international investment as well as encouraging increased activity in the domestic space.”
The system has been given European Commission approval to run until December 31, 2028. It will relate to expenditure incurred during program development and be available at a rate of 20% of the lowest eligible expenditure or 80% of the total cost of production. The credit is capped at €15M ($17.5M) per production.
To be eligible, a production must not cost less than €250,000 and eligible expenditure not fall below €125,000. The production company will have to first apply for an interim cultural certificate, which will confirm the production “is genuinely seeking to promote Irish and European culture.”
The certificate will allow production companies to claim during the making of a show, not at the end – helping overcome an often-cited criticism of tax relief systems. Once a show is made, the producer will apply for final certification from Ireland’s Minister of Culture, Communication and Sport. This will allow them to make a final claim, which is limited to one season of a project during a 12-month period.
“Unscripted programming is one of the most dynamic and internationally successful parts of the global audio-visual industry, and Ireland has the talent, creativity and production expertise to lead in this space,” said Minister Patrick O’Donovan.
“This new tax credit is about backing Irish storytellers, producers and crews, while ensuring that Irish and European culture is clearly reflected on screens at home and around the world. By being the first in Europe to introduce a dedicated incentive for unscripted production, we are sending a strong signal that Ireland is open, competitive and ambitious when it comes to creative investment and cultural expression.”
Simon Harris, Ireland’s Tánaiste (effectively second-in-command to the Prime Minister), added: “The Tax Credit for Unscripted Production is a natural addition to this and ensures that Ireland remains an extremely competitive location for audio-visual production now and into the future.”
Unscripted production has been challenged around the world. As such, cost efficiencies in Ireland have made it a desirable hub for international productions over the past few years, with Fox among those taking advantage. In the neighboring UK, there have been calls for an unscripted credit for at least the past 18 months, but little movement as of yet.
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