40% Scéal Uplift for Feature Films begins
We wee delighted to find out that in Budget 2025 that Ireland’s Section 481 film tax incentive has become even more attractive for producers of small and medium-budget feature films.
The Scéal Uplift increases the standard Section 481 tax credit from 32% to 40% of eligible Irish production expenditure for qualifying live-action and animated feature films. It applies to eligible productions certified on or after 20 May 2025.
To qualify, a production must consist of the following:
- Be a live-action or animated feature film.
- Have qualifying expenditure of less than €20 million.
- Employ an Irish or EEA national or resident in at least one key creative role.
- Be intended for release to paying audiences in Irish cinemas for at least five days.
The definition of “qualifying creative roles” is quite broad and it can include director, screenwriter, editor, cinematographer, production designer and composer, as well as art director for animation.
Productions seeking the uplift must request it when applying for their Section 481 cultural certificate. An initial claim of up to 90% of the anticipated credit can still be made during production, calculated at the standard 32% rate. The additional uplift is claimed following completion once all qualifying conditions have been confirmed.
By raising the effective credit to 40%, the Scéal Uplift definitely strengthens Ireland’s appeal as a location and co-production partner for independent feature films while supporting Irish and European creative talent.
If you’re interested, contact Irish Film Services to discuss whether your production could qualify for the 40% Scéal Uplift
