EU State Aid Approvals
Section 481 is regarded as state aid. Each time the tax incentive is modified, EU approval is required. Section 481 is fully EU approved. To view approvals and ammendments, please see:
- State aid No. N 151/2006 - Ireland. Tax relief for investment in film - Modification of scheme N387/04
- State aid No. N 387/2004 - Ireland. Tax relief for investment in film
- State aid No. N 237/2000 - Ireland. Extension of aid schemes to film and TV production
- State aid Nos. NN 49/97 and N 357/99 - Ireland. "Section 35/481" tax based film investment incentive
Visit the Department of Culture, Heritage and the Gaeltacht for further details.
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/theIrish Film Board (IFB) may supply a derogation to the Department of Culture, Heritage and the Gaeltacht. See our links on this page for further details.
European Certificate of Irish Nationality
Bord Scannán na hÉireann/Irish Film Board issues European Certificates of Irish Nationality to films under a provision of the 1963 EC First Films Directive (63/607/EEC). The purpose of the European Certificate is to assist film-makers when seeking distribution in certain European Union (EU) or European Economic Area (EEA) countries where there may be a quota on the number of non-EU films exhibited in their country. The European Certificate is evidence that the film is a film of Irish Nationality in order to qualify for the benefit of any screen quota in such countries.
Please note that a European Certificate of Irish Nationality cannot be used for the purposes of Irish film tax relief or for co-production status.
You can download a European Certificate of Irish Nationality form here.