Financing your Film / Tax Incentives /

Section 481 Cultural Test

All projects that are put forward to qualify for Section 481, the Irish tax incentive for film and television, are analysed by the Department of Arts, Sport and Tourism and must meet three of the following cultural test criteria:

1.  The project is an effective stimulus to film making in Ireland, and is of importance to the promotion, development and enhancement of creativity and the national culture - through the medium of film, including, where applicable, the dialogue/narration is wholly or partly in the Irish language or the production of a full Irish-language version of the film is included as part of the total budget for the film.

2.  The screenplay (or, in the case of a documentary film, the textual basis) from which the film is derived is mainly set in Ireland or elsewhere in the EEA. 

3.  At least one of the principal characters (or documentary subjects) is connected with Irish or European culture.

4.  The storyline or underlying material of the film is a part of, or derived from, Irish or European culture and/or heritage; or, in the case of an animation film, the storyline clearly connects with the sensibilities of children in Ireland or elsewhere in the EEA.

5.  The screenplay (or textual basis) from which the film is derived is an adaptation of an original literary work.

6.  The storyline or underlying material of the film concerns art and/or an artist/artists.

7.  The storyline or underlying material of the film concerns historical figures or events.

8.  The storyline or underlying material of the film addresses actual, cultural, social or political issues relevant to the people of Ireland or elsewhere in the EEA; or, in the case of an animation film, addresses educational or social issues relevant to children in Ireland or elsewhere in the EEA.

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