Brussels, 5 June 2025
The European Commission has approved, under EU State aid rules, a €211 million Irish tax credit measure, which will promote the production of unscripted audiovisual programmes with Irish and European cultural content.
The measure will be introduced for a four-year period, until 31 December 2028. The aid will take the form of a tax credit of up to 20% of production expenditures occurring within Ireland. However, the maximum support cannot cover more than 16% of the total cost of production. To be eligible, a production must have a minimum total cost of €250.000 and a minimum eligible expenditure in Ireland of €125.000. A cultural test, designed by the Irish authorities, ensures that the unscripted productions have a strong cultural character and contribute meaningfully to the promotion and expression of Irish or European culture.
The Commission assessed the measure under EU State aid rules, in particular 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).
The Commission found that the Irish tax credit is in line with the conditions set out in the Cinema Communication, in particular,
- the measure ensures that the aid is granted to a cultural product;
- the aid intensity is limited to 16% of the total cost of production; and
- the measure includes cumulation rules to prevent undue distortions of competition.
The Commission also found that the measure is necessary and appropriate to achieve the promotion of culture and cultural diversity. In addition, the Commission found that the measure is proportionate, as it limited to the minimum necessary, and will have a limited impact on competition and trade in the EU. On this basis, the Commission approved the Irish measure under EU State aid rules.
The non-confidential version of the decision will be made available under the case number SA.117991 in the State aid register on the Commission’s Competition Policy website once any confidentiality issues have been resolved.