Audiovisual Ireland Budget Submission 2026

The following are Audiovisual Ireland’s Budget 2026 recommendations.

• Fiscal measures:
  • Extend the Section 481 Scéal uplift to animation television production, creative documentaries and television drama series with budgets of up to €20 million.
  • Introduce an 8% uplift for all productions outside the main Dublin/Wicklow production hub, the area to be designated by the Minister for Culture, Communications and Sport after consultation with Screen Ireland.
  • Monitor developments regarding animation, film and television drama tax credits in Britain to ensure that Ireland remains competitive.
  • Establish an elevated Section 481 tax credit of 40% for productions with a VFX digital component of at least €1 million undertaken in Ireland and eligible expenditure of up to €20 million per project.

• Content Stimulus Fund: Establish a €10m Exchequer funded Content Stimulus Fund to stimulate high-end production.
• Screen Ireland funding: Continue to significantly increase Screen Ireland’s current and capital funding to enable it to support the work of Irish creative talent and to promote inward investment.
• Digital piracy: Provide increased resources to An Garda Síochána to investigate and prosecute digital piracy.
• Irish language content: Promote the development, production and delivery of Irish language content including multiannual funding for TG4 in line with the European Media Freedom Act requirement for adequate, sustainable and predictable funding.
• Public service media: Ensure adequate resourcing for impartial and independent public-service media and adequate support for public service content by other media providers.