Difficult and Low Budget Films

The European Commission communication document of September 2001 stated that ‘aid intensity must in principle be limited to 50% of the production budget'. Difficult and low budget films are excluded from this limit. The Commission considers that under the subsidiarity principle it is up to each member state to establish a definition of a difficult and low-budget film according to national parameters.

If state aid from all sources, when aggregated with the Section 481 net benefit, exceeds 50%, Bord Scannán na hÉireann / Irish Film Board (IFB) may supply a derogation to the Department of Arts Sports and Tourism. See our links on this page for further details.

This derogation is provided by the BSE/IFB to the Department of Arts, Sport & Tourism.