Irish State Aid to Boost Unscripted Audiovisual Productions
The Commission has approved a EUR 211 million Irish tax credit measure to promote the production of unscripted audiovisual programmes with Irish and European cultural content.
The Irish State aid measure will run for four years, until 31 December 2028, and provides a tax credit of up to 20% on production expenses in Ireland. However, the aid is capped at 16% of total production costs. To qualify, productions must cost at least EUR 250,000 in total, with at least EUR 125,000 spent in Ireland. A cultural test ensures supported projects have significant Irish or European cultural value.
The Commission approved the measure under Article 107(3)(d) of the Treaty on the Functioning of the EU, which allows Member States to support culture and heritage conservation under certain conditions, as well as the Communication from the Commission on State aid for films and other audiovisual works (Cinema Communication). It found that the aid supports cultural products, is capped at 16% of production costs, includes safeguards to avoid competition distortion, and is necessary and proportionate to promote cultural diversity. Its limited impact on competition justified the approval.
For more information, see the Commission’s PR.