1 Irish Film Board — Bord Scannán na hÉireann/the Irish Film Board (IFB) is the national development agency for the Irish film, television and animation industry, supporting and developing talent, creativity and enterprise. It provides development, production and distribution funding for writers, directors and production companies across these sectors. The IFB supports Ireland as a dynamic and world-class location for international production by promoting Irish tax incentives, our excellent skilled crew base, and our well-established studio and technical infrastructure. The IFB also supports the development of skills and training in live-action, animation, VFX and interactive content through Screen Training Ireland. Contents — ‘Dublin and its surrounds were the perfect location for our London-set Dickensian period piece. The range of settings, architecture and the ease of access to locations was in my experience unparalleled.’ Introduction 06 Bharat Nulluri, Director Ireland’s Tax Credit 10 The Man Who Invented Christmas Ireland and International Co-Production 14 The Irish Producer 16 Location, Location, Location 20 Film Studios 24 Post Production 28 VFX 30 Animation 34 IFB Location Services 36 Funding Sources 38 Other Financial Incentives 39 Support Networks, Guilds and Associations 42 King’s Inns, Henrietta Street, Dublin 02 03 Grand Canal Dock, Dublin 04 05 Introduction — ‘Ireland has become an important part of Star Wars history.’ Candice Campos, Vice President, Physical Production, Lucasfilm Ireland has a long-standing, World-class film is produced in diverse and exceptionally rich Ireland year after year. Recent culture of bringing stories completed projects include to the screen. It has long Rian Johnson’s Star Wars: been associated with great Episode VIII–The Last Jedi, filmmaking, from the feisty, Farhad Safinia’sThe Professor passionate romance played and the Madman and Nora by John Wayne and Maureen Twomey’s animated feature O’Hara in John Ford’s much- film,The Breadwinner. loved The Quiet Man, to David Lean’s epic drama Ryan’s Ireland is also an established Daughter. Over the years, our hub for television production wealth of indigenous talent and has achieved much has brought such acclaimed positive growth in this area. films asMichael Collins and Television drama made in Brooklyn to the world stage. Ireland includes Vikings for History Channel US and the Ireland’s film and television second season of AMC’s Into industry is built on its talent. the Badlands. Our producers, directors, writers, cast, crew, facilities A good deal of these feature and service providers have films and television drama been central to Ireland’s series were post-produced success as a filmmaking here too, in several cases nation. We are proud to benefiting from Ireland’s work with them and to build growing VFX industry. on this legacy by nurturing new talent. We hope this brochure provides a flavour of the many The Irish film industry is benefits of filming in Ireland. backed by consistent Irish Nothing beats meeting face Government support, a to face so do contact me to competitive tax incentive and arrange a meeting. IFB project funding, which allow it to continue to thrive Steven Davenport and evolve domestically and IFB Inward Production Manager JJ Abrams and Mark Hamill on the set of Star Wars: Episode VII – The Force Awakens internationally. [email protected] 06 07 Allihies, Co. Cork 08 09 When is the rebate paid? Is there a minimum Ireland’s Tax Credit — spend level? Option A – Single Instalment: — On delivery of the project Projects are excluded — and submission of a from the incentive if their compliance report to Revenue, ‘eligible expenditure’ is payment of 100% of the less than €125,000, or the tax credit may be paid by total cost of production Revenue within 30 days. is less than €250,000. What is ‘Section 481’? Option B – Two Instalments: When are applications made ‘Section 481’ is a tax credit, incentivising First instalment being 90% of to Ireland’s Revenue? the tax credit due, upon: — film and TV production made in Ireland, An application for a certificate 1. Financial Closing, entitling the applicant to the administered by Ireland’s Revenue including proof that 68% tax credit can be submitted at of eligible expenditure any time up to, but prior to, Commissioners (Revenue). is lodged to the project’s the completion of the project. production account; 2. Irish Film Board approval Irish Revenue Commissioners (IFB funded projects only); — What is the ‘Section 481’ What types of projects return with Revenue or Ireland’s film and television benefit worth? qualify? — Not be connected 3. Broadcasting Authority of tax credit is administered by — — to a broadcaster Ireland (BAI) approval (BAI Revenue. For contact details The rate of tax credit is worth The incentive applies to — Hold 100% shareholding in funded projects only); or and further information up to 32% of eligible Irish feature film, television drama a ‘Qualifying Company’ 4. Where Revenue are visit www.revenue.ie expenditure. (singles or series), animation provided with a guarantee, (excluding computer games) A ‘Qualifying Company’ must: bond or similar banking Eligible expenditure criteria and creative documentary. — Be Irish resident or trading instrument which secures — Projects must pass the through a branch or agency the 90% payment of the tax The payable tax credit is based Section 481 Cultural Test. — Exist as a Special credit, and on the cost of all cast and For further information Purpose Vehicle (SPV) crew working in Ireland, and about the Cultural Test visit to make one film Second and final instalment all goods and services sourced www.irishfilmboard.ie being 10% balance on delivery in Ireland. This includes post Is there a cap on the of the project and submission production and/or VFX. Who is eligible to apply? incentive? of compliance report to — — Revenue. The application to There is no annual cap or Revenue is made by the limit on the funding of the How is payment made by ‘Producer Company’. programme, meaning there Revenue? is no limit to the value of the — A ‘Producer Company’ must: cumulative tax credits payable Payment of the relief may be — Be Irish resident or trading by Revenue. The tax credit claimed against the producer through a branch or agency has a ‘per project’ cap of up to company’s corporation tax — Make film and television 32% of the lower of: (CT) liabilities. In the event for cinema exhibition or the relief due is greater broadcast or online 1. All eligible expenditure than any tax due by the — Be trading for at least 12 2. 80% of the total cost producer company, then a months and have filed of production payment of the excess will a corporation tax 3. €70 million be made by Revenue. 10 11 ‘They brought us a ton of images of various places—as location managers do—and there were incredible options but nothing that touched what Skellig Michael offered.’ JJ Abrams, Director, Star Wars: Episode VII – The Force Awakens Skellig Michael, Co. Kerry 12 13 Ireland and International ‘With an excellent reputation internationally, Irish producers Co-Production have a wealth of co-production — experience and offer outstanding creativity and local knowledge Ireland’s competitive tax which is intended for a fees, access to tax incentives, combined with a savvy business incentive, experienced talent theatrical release. regional subsidies and the approach.’ base, and distinctive yet Ireland’s bilateral treaties local distribution market. adaptable landscapes have cover feature film, television Elaine Geraghty, CEO, Screen Producers Ireland all contributed to making the production and other forms of Ireland is also a member of country a unique and valuable digital production. Eurimages, the European co- co-production partner. Ireland production fund, which has has co-produced with almost Are there any limits on an annual budget of over €20 every European territory, as financial or creative million available. well as Canada, Australia, and contributions? South Africa. It has a wealth — How do I find information of experienced co-producers If the official Irish co- on Irish co-producers? across all forms of film, production is bilateral, the — television and animation. minimum contribution of Contact the IFB (www. a territory is 20%, with the irishfilmboard.ie) and Screen What co-production maximum being 80%. If the Producers Ireland (www. agreements are Ireland project is a co-production screenproducersireland.com). party to? with Canada, the minimum — contribution may be 15% with What recent productions Ireland is a party to the a maximum of 85%. If it is a involved Ireland as a co- European Convention multilateral co-production production partner? on Cinematographic Co- under the European — Production which includes Convention, then the Farhad Safinia’sThe Professor members of the EU and minimum contribution must and the Madman was some EEA states. Ireland also be 10%, with the maximum structured as an Irish, French, has bilateral co-production being 70%. Icelandic co-production while treaties with Canada, Haifaa Al-Monsour’s Mary Australia, New Zealand, South What are the benefits of Shelley is a co-production Africa and Luxembourg. certifying as an official co- between Ireland, UK and production? Luxembourg. Nora Twomey’s What type of projects — The Breadwinner is a co- do the co-production If a project is certified as production between Ireland, agreements cover? an official co-production, it Canada and Luxembourg. — confers national status of all The European Convention the co-production territories on Cinematographic Co- to the relevant production. Production covers feature The production can then avail films (both live-action and of other local territory benefits animation) and documentary such as broadcast licence The Lobster 14 15 The Irish Producer — Ireland is home to many excellent and established production companies, experienced in producing top-quality film and television.