A key challenge in promoting the audiovisual sector across Ireland is the additional costs of filming outside the key urban areas (and particularly the Dublin area). Measures are underway to address this imbalance in the hope of unlocking access to a wider variety of locations than presently exist and to develop skills and crews across regional locations in Ireland. This supports the National Development Plan 2018 - 2027 which aims to drive Ireland's long term economic, environmental and social progress across all parts of the country over the next decade.
In July 2019, the Film (Regional Film Development Uplift) (Amendment) Regulations 2019 were published giving effect to the Regional Film Development Uplift ("Regional Uplift") measure which was announced as part of Budget 2019. The measure was subject to EU State aid approval and on receipt of this approval, commenced with effect from 17 July 2019.
This will contribute to the strategic aims of building the audiovisual industry in regions outside of the areas in which it is currently concentrated by providing for an additional tax credit (in addition to the standard 32% tax credit) to be made available to productions being substantially undertaken in "assisted regions". "Assisted regions" are areas designated as such under the Regional Aid Guidelines (RAGs) map. In addition, to qualify for the relief, producer companies will be required to show that training and skills development opportunities are provided to individuals habitually resident in the area and that such training will address a skills deficit in the area. Following changes announced in Budget 2021, the Regional Uplift will be available for 5 years with 5% additional tax credit available in 2019, 2020 and 2021, 3% in 2022, and 2% in 2023. The aid is to provide additional support to incentivise the development of the audiovisual sector in areas outside the current main production hubs which should ensure a more equal spread of production activity across the country and contribute towards stimulating the growth of audiovisual activity in new regions in Ireland