THE GOVERNMENT IS seeking to lure more television productions to Ireland with a new tax credit for “unscripted programmes”, which would include the likes of game shows and reality TV. 

The tax cut will take the form of a corporation tax credit for expenditure incurred in the development of unscripted programmes, Tánaiste Simon Harris and Minister for Culture and Communications Patrick O’Donovan announced today.

The tax credit will allow production companies to recoup 20% of production costs up to a maximum limit of €15 million per project and has been approved by the European Commission to run until 31 December 2028. 

The new incentive to increase the number of productions made in Ireland is the first of its kind in Europe, the government said.

RTÉ is set to be a big winner from the credit, especially since it has signalled a move away from in-house productions with the aim of contracting outside production companies to develop and run shows. 

Harris said today that the new credit “will provide certainty and support for a rapidly growing part of our audiovisual sector”.

O’Donovan said the measure is aimed at “backing Irish storytellers, producers and crews, while ensuring that Irish and European culture is clearly reflected on screens at home and around the world”.

The terms of the credit include a requirement that production companies first apply to the Minister for Culture for “interim cultural certification” in advance.

“This certificate ensures that the production is genuinely seeking to promote Irish and European culture,” a statement from the department said.

Once those conditions are met, producers can then apply for a final certificate, which allows the company to make a final claim for the credit.

Another stipulation relates to the cost of the production.

In order to be eligible for the credit, the total cost of production must be at least €250,000 and the eligible expenditure must not be less than €125,000.