1 Irish Film Board —

Bord Scannán na hÉireann/the Irish Film Board (IFB) is the national development agency for the Irish film, television and 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 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 — ‘ 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.

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’s The 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. If you’re considering making a film or television project in Ireland it is best to work with a local production company.

When accessing the Irish tax credit (Section 481), the application can only be made by a ‘producer company’ complying with the requirements of Section 481. The ‘producer company’ needs to be tax resident in Ireland. It must have been trading as a screen content production company for at least twelve months and subsequently filed an Irish corporation tax return within the following nine months. Only after that total period of 21 months can the ‘producer company’ apply for the tax credit.

The Irish production company can advise you about other sources of finance in Ireland including Irish Film Board funding, broadcaster funding and other forms of support for inward investment into Ireland.

Pilgrimage

16 17 The Towers, Ballysaggartmore, Waterford

18 19 Location, Location, Location —

Ireland’s dramatic and unique audiences. But other stories landscape is admired all over have been told here too. the world. From the wild storm-lashed coastlines of the Star Wars fans witnessed the Atlantic, to the peaceful rolling extraordinary setting of Skellig hills of the midlands, to the Michael in Co Kerry in the renowned, otherworldly region final dramatic scenes ofStar known as The Burren in Co Wars: Episode VII – The Force Clare, Ireland’s landscapes are Awakens. The forthcoming a joy to discover. Episode VIII was shot in several locations along the Wild Ireland’s cities boast stunning Atlantic Way. Victorian and Georgian architecture along with The Normandy landings, contemporary buildings. so memorably rendered in 30,000 castles and castle ruins Saving Private Ryan, were are dotted throughout the recreated on Ireland’s sandy Irish landscape and there is east-coast beaches. The epic an abundance of historic sites battles in Braveheart were not featuring prehistoric tombs, shot in Stirling or York, but in stone circles and hill forts. Ireland. Laws of Attraction, The Honeymooners and Jim The country has an excellent Sheridan’s In America were infrastructure and national all set in New York but shot in transport network with Dublin. motorways linking all major cities. There are four The period streets of Dublin international airports with have make it an ideal location daily direct flights to the USA to recreate Victorian London and Canada. on several occasions, most recently for the television Irish films includingBrooklyn , series Penny Dreadful and The Wind That Shakes the Ripper Street, as well as feature Barley, and The filmsThe Professor and the Quiet Man have all brought this Madman and The Man Who natural beauty to worldwide Invented Christmas. Clara Bog, Co. Offaly

20 21 City Hall, Cork

22 23 Film Studios Alternative Sites As Ireland’s film industry continues to grow and Filmspace is a company that Website evolve, new locations and — specialises in sourcing and www.filmspace.ie facilities become available. Ireland is home to several world-class film studios, managing pop-up studio Contact us directly regarding spaces, production offices Contact the latest information and boasting state-of-the-art production and post-production and representing some key [email protected] availability of studio space. facilities and various support infrastructures. locations around Ireland. [email protected] [email protected]

Ardmore Studios Film Factory Ashford Studios Troy Studios Stiúideo Telegael

Facilities Location Facilities Facilities Facilities Facilities Seven sound stages, Just 14 miles from Dublin Over 5,000 sq ft of Three sound stages on 500 350,000 sq ft under one roof. Over 24,000 sq ft of extensive production and city centre, five miles from workshop space, 11,000 sq acres of pristine rural backlot. 70,000 sq ft of sound stages floor space, including post-production facilities the stunning Wicklow ft of multi-purpose office, with a 55 ft working height. two sound stages. within a single complex. countryside and 30 minutes workshop and studio space Location from Dublin airport, within (distributed over two floors). 26 miles from Dublin city Support infrastructure Support infrastructure Support infrastructure easy reach of both urban centre and 50 minutes Includes workshop space, Production offices, Includes production offices, and rural film locations. Location from Dublin airport. props and costume space, workshops, plus an eight- workshops, costume, hair Bray, , just production offices, hair bedroom manor house. and makeup and props five minutes from Ardmore and makeup rooms, space, dressing rooms, Studios’ primary location Gasworks Stage dressing rooms, parking, Location restaurant and backlot. on Herbert Road. Ardmore 30,000sq ft/2,787 sq m a large restaurant and Galway, on Ireland’s Film Factory serves as both a five-acre backlot. west coast. an extension to the Herbert Box Stage A Stage C Stage Road location, and as a 14,500 sq ft/1,347 sq m Location 8,000 sq ft/743.22 sq m 3,000 sq ft/278.70 sq m standalone facility offering Ireland’s west coast in Studio A Includes underground water Includes wooden floor clients increased availability Christmas Tree Stage the city of Limerick 6359 sq ft/591 sq m tank, camerapit, timber and cyclorama. of studio and office space. 12,500 sq ft/1,161 sq m floor and cyclorama. Studio B D Stage Studio A 7402 sq ft/688 sq m B Stage 15,000 sq ft/1,396.79 sq m Spec Contact 30,668 sq ft/2,850 sq m 8,000 sq ft/743.22 sq m Includes concrete floor 25,000 sq ft studio area. [email protected] Includes wooden floor and canvas cyclorama. www.ashfordstudios.com Studio B Contact and cyclorama. 17,848 sq ft/1,652 sq m [email protected] E Stage Contact: www.telegael.com 6,300 sq ft/585.28 sq m [email protected] Studio C Includes sheeted www.ardmore.ie 17,848 sq ft/1652 sq m concrete floor (chipboard) and cyclorama. Contact [email protected] www.troystudios.ie

24 25 Vikings Seasons 1 – 5 filmed on location at Ashford Studios, Wicklow

26 27 Post Production —

Post-production has become a leading area of expertise in the Irish film industry, with talent being recognised at home and on the global stage. Irish post-production houses continue to produce work to the highest quality and standards.

The post-production houses in Ireland offer the latest in picture editing, colour grading and sound mixing technology such as HD/2K/4K/5K dailies processing, 4K projection and monitoring, 5.1 Pro Tools HD sound design rooms, stage space approved for Dolby feature mixing and ADR recording, Flame Premium suites with Smoke and Lustre grading as well as dedicated Da Vinci and Nucoda systems.

Recent award-winning projects include Room (Element Pictures/Film 4/FilmNation Entertainment), Viva (Treasure Entertainment), and Ripper Street (Amazon Prime/BBC).

Post-production companies in Ireland can also offer direct access to the Section 481 tax credit and can deliver a cash benefit worth up to 32% of your expenditure on Irish Post- Production, CGI and VFX, with or without physical production taking place in Ireland. Previous productions that have accessed the tax credit without physical production taking place here include Oscar-nominated films Room and Brooklyn, and critically acclaimed films includingMaudie and I Am Not A Serial Killer. Recent television series’ include Game of Thrones and Ripper Street, and the Netflix original The Siege of Jadotville. Maudie

28 29 VFX —

Ireland has a significant VFX industry and with the ongoing support of the Section 481 tax incentive, Irish companies continue to grow their CGI and VFX capabilities. Robust VFX pipelines have been key to Ireland evolving as a VFX hub with fluid infrastructures, allowing both rapid scalability for large sole vendor projects and a solid framework for multi-vendor work.

Underpinning all efforts is the sheer quality The Siege of Jadotville of VFX being produced by Irish companies Plate Shot for notable international clients and studios. VFX teams offer a full suite of VFX services encompassing on-set supervision, character animation, complex effects and environments, along with photorealistic lighting and compositing. Ireland’s stability within Europe’s Single Market gives us a competitive advantage in the international marketplace and allows unrestricted access to highly skilled talent.

The recognition of Irish work at international award ceremonies including the VES Awards, The Siege of Jadotville Emmys and BAFTAs indicates the superb Wireframes creative talent, production and expertise available here. Some recent work by our VFX companies include Imaginary Mary (Sony pilot), Ghosthunters: On Icy Trails (Warner Bros), The Siege of Jadotville (Parallel Films/Netflix),The King’s Choice (Newgrange/Paradox), Game of Thrones (HBO), Black Sails (Starz), Ripper Street (Amazon Prime/BBC) and The Frankenstein Chronicles (ITV/Rainmark Films).

Visit www.vfxai.com for more details. The Siege of Jadotville Final Composition Windmill Lane VFX was chosen as the lead VFX company on Brooklyn

30 31 King John’s Castle, Limerick

32 33 Animation —

The Irish animation industry has long been a creative cornerstone of Ireland’s vibrant film industry, and has witnessed substantial growth in the last decade. It is an integral and important component of Ireland’s digital and creative economy, employing 1,600 full-time staff.

Irish animation studios are working with some of the biggest names in global broadcasting— including Disney, Nickelodeon, Cartoon Network and the BBC—making animated series that are shown to millions of children all over the world every week. Award-winning features and shorts, animated programming for adults, apps and games are being made here by our dynamic, technically advanced—and entirely indigenous—2D and 3D studios.

Animation Ireland is the voice of the Irish animation sector whose core objective is to establish Ireland as a creative centre for content and technology by focusing on growth, developing an innovation culture and creating competitive advantage for members.

Recent successes include Oscar nominated Song of the Sea (), BAFTA nominated Go Jetters (Boulder), box office sensation Two by Two (Moetion Films) as well as award winners Doc McStuffins (Brown Bag) and Roy (JAM Media). Forthcoming from the twice Oscar nominated Cartoon Saloon is Nora Twomey’s The Breadwinner, executive produced by Angelina Jolie-Pitt.

Visit www.animationireland.com for more details. The Breadwinner

34 35 IFB Location Services — ‘Ireland’s regional film offices proved an invaluable resource throughout the Star Wars: Episode III – The Last Jedi shoot. From Donegal to Cork, The IFB provides a one-stop shop we were offered crucial on-the- for all your locations needs. ground assistance with access and permits, along with essential local Scout and Recce Support Film Dublin Partnership — — insight. We received an all-inclusive The IFB can offer scouting The Film Dublin Partnership service, complete with discretion and recce support for is a support network of 31 incoming productions. We public and private sector and absolute professionalism.’ can create an online location stakeholders, coordinated Mally Chung brochure with potential by the IFB, to ensure Location Manager, Star Wars: Episode 8 – The Last Jedi locations for your production that Ireland’s capital city and we can also develop a remains an attractive base bespoke look-book specifically for local and international for your project. For more film and television information, please contact production. The network [email protected] provides an opportunity for consultation, coordination Film Locations Database and communication on — complex film and television The newly updated IFB projects that are in need of Locations Database offers multiple agency assistance. online access to photographs from over 2,500 film locations Network of Regional Film across Ireland. It only takes Offices a minute to register your — project and get full access The Network of Regional to this information resource. Film Offices covers all of If you have an interesting the , international film or television offering local knowledge and drama in development and assistance. These public- you can’t find what you need sector bodies offer a free in our online locations library, service providing information, we may be able to assign a advice and support to location scout to you. filmmakers.

For more information on the Locations Database, Film Glenlough Bay, Dublin Partnership and Network of Regional Film Offices, Co. Donegal visit www.irishfilmboard.ie

36 37 Funding Sources — Irish Film Board of high-quality, diverse and co-productions between at — innovative programming. To least two member states. Ireland’s national screen this end, it allocates public — agency supports Irish funding through the Sound www.coe.int/eurimages filmmaking from script to and Vision Fund. screen. Visit the IFB website — Irish Broadcasters and explore the ‘Funding’ www.bai.ie — section, which details current Ireland’s public-service production and development Eurimages broadcasters are RTÉ and funding schemes. — TG4. TV3 and UTV Ireland are — Ireland is a member of Ireland’s commercial stations. www.irishfilmboard.ie the Council of Europe’s Visit their respective websites production support fund, for current funding guidelines. Broadcasting Authority Eurimages. The fund of Ireland supports feature films, www.rte.ie — documentaries and animated www.tg4.ie One of the BAI’s objectives films that are intended for www.tv3.ie is to stimulate the provision cinema release and are www.utv.ie Brooklyn

Other Financial Incentives — Corporate Tax and Value Added Tax (VAT) IDA Ireland Intellectual Property — — — Incoming productions to Ireland Ireland’s inward promotion A tax rate of 12.5% applies to are exempt from Value Added agency partners with all corporate trading profits. Tax (VAT) on a wide range of established companies, both A 25% tax credit can be Irish goods and services. In large and small, working with claimed against research and addition, a reduced 9% VAT them to achieve a smooth, fast development expenditure. Rate applies to the Tourism/ and successful set-up of their Tax deductions are available Hospitality Sector in Ireland. operations in Ireland. for capital expenditure on www.idaireland.com the acquisition of qualifying intellectual property assets.

The Lodgers

38 39 Ben Bulben, Co. Sligo

40 41 Support Networks, ‘Though I would like to keep Ireland entirely secret as a shooting Guilds and Associations location I am afraid that the word — is already out that it has the best crews, terrific locations, great Animation Ireland IDA The Locations Guild of Ireland infrastructure and an excellent film — — — authority in the Irish Film Board.’ The trade association for Ireland’s inward promotion This guild represents location Ireland’s leading animation agency partners with managers, assistant managers Whit Stillman, Writer / Director, Love & Friendship companies. established companies, both and assistants operating in — large and small, working with Ireland. www.animationireland.com them to achieve a smooth, fast — and successful set-up of their www.locationsguildofireland.com The Writers Guild of Ireland operations in Ireland. — — Production Manager/Line The representative body in www.idaireland.com Producers Guild of Ireland Ireland for writers for the stage, — screen, radio and digital media. Enterprise Ireland This guild represents all — — production managers and line www.script.ie The government organisation managers in Ireland. responsible for the development — Screen Producers Ireland and growth of Irish enterprises [email protected] — in world markets, who work The representative organisation in partnership with Irish for production companies in enterprises to help them start, Ireland operating in the areas of grow, innovate and win export broadcast, film and animation. sales in global markets. — — www.screenproducersireland.com www.enterprise-ireland.com

Screen Directors Guild of Green Film Making Ireland — — Dedicated to assisting film The representative body for and television productions to directors involved in the Irish achieve higher standards of and international audio-visual environmental sustainability. industry. — — www.screengreening.com www.sdgi.ie VFX Association Ireland Promotes Ireland as a VFX centre of excellence. — www.vfxai.com Love & Friendship

42 43 Queensgate, 23 Dock Road, Galway, Ireland — +353 91 561 398 [email protected] www.irishfilmboard.ie — Location photos courtesy of Tourism Ireland and Fáilte Ireland.

Photo of Glenlough Bay, Co. Donegal courtesy of Iain Miller

Photo of Clara Bog, Co. Offaly courtesy of Paul Moore

Photo of King John’s Castle, Limerick courtesy of Shannon Heritage

44 45

46