Cardel Entertainment has access to the Irish tax incentive program:
IRISH TAX INCENTIVE - SECTION 481
The incentive applies to Feature Films, Creative Documentaries, Television Drama and Animation.
How much is the Section 481 Benefit worth?
Projects can derive a benefit of up to 28% of their qualifying expenditure.
What constitutes qualifying expenditure?
The benefit is based on the cost of EU cast & crew working in Ireland, and goods & services purchased in Ireland, up to a maximum value of 80% of the global budget.
Is there a cap on the amount Section 481 that can be raised?
Yes, there is a ceiling of €50m on qualifying expenditure per project.
When is it paid?
The benefit is cash flowed up front and available from first day of principal photography
IRISH FILM BOARD INVESTMENT
The Irish Film Board will also consider making an equity investment into international television drama projects that demonstrate a significant commitment to Irish talent and production infrastructure. The terms of the investment are negotiable and are tailored to ensure some return for the agency while providing an additional incentive for productions to base themselves in Ireland.


