Ireland’s Unscripted Production Corporation Tax Credit

The Unscripted Production Corporation Tax Credit is an incentive which provides a refundable tax credit of up to 20% on expenditure of up to €15 million incurred in the production of an unscripted programme.

Operation of the incentive commenced on 23 December 2025 and will initially run until 31 December 2028. In order to qualify for the relief, the claimant must be a producer company, broadly defined as a company which –

• Is tax resident in Ireland, or is tax resident in the EEA and is carrying on a trade in Ireland through a branch or agency,
• Carries on a trade of producing unscripted programmes for at least 12 months prior to making a claim for the relief,
• Carries on a trade of producing unscripted programmes for at least 12 months post-completion of the production subject to the claim,
• Is not a broadcaster or streamer, and is not connected to a company which is a broadcaster or streamer, and
• Is not an undertaking in difficulty.

Overview of the relief

The value of the incentive is calculated as 20% of the lower of:

• 80% of the total cost of production of the unscripted programme,
• Eligible expenditure, and
• €15,000,000.

 Total cost of production is the qualifying expenditure incurred by the producer company ‘wholly, exclusively, and necessarily’ to produce the unscripted programme. Qualifying expenditure is broadly defined as all expenditure incurred by the producer company on the production of the programme during the development phase and up to and including post-production together with the cost of providing an archive print. The development phase is considered to commence on the later of (i) 6 months prior to the date the application for interim certification is submitted, or (ii) the date development commenced.

Notably the cost of on-screen services is explicitly excluded from being considered qualifying expenditure (with the exception of certain travel and subsistence expenses relating to the service). On-screen services are deemed to include services provided by an individual where it’s reasonable to consider the individual may appear on-screen in the provision of their services (excluding accessibility services). Other costs considered non-qualifying include:

• Distribution and marketing costs.
• Post-delivery costs.
• Costs incurred in organising or providing pre-sales monies.
• The cost relating to the acquisition or grant of rights except those necessary for the production of the programme. Fees for the use of rights where the producer company doesn’t retain the right of exploitation of those rights post-completion will not be considered qualifying expenditure for this purpose.
• Capital expenditure on assets used in the production of the unscripted programme which aren’t used up in that process.
• Prizes or awards and related insurance costs.
• Contingent compensation relating to earnings or profits.
• Payments deferred later than four months post-completion of the production.
• Professional fees and opinions relating to the claiming of the incentive.

Eligible expenditure is the portion of the total cost of production incurred by the producer company in Ireland on:

• The employment of individuals who are employed for the purpose of the production directly by the producer company and who perform duties in Ireland, and
• Directly or indirectly by the producer company on goods, services and facilities (as set out in the Unscripted Production Regulations 2025) in Ireland. There is an additional requirement that goods, services and facilities are provided by a supplier operating from a fixed place of business in Ireland, and that such goods services and facilities are used or consumed within Ireland on the production of the unscripted programme.

In order to be eligible to make a claim for the Unscripted Production Corporation Tax Credit, the producer company must incur a total global cost of production of at least €250,000 or eligible expenditure of at least €125,000. All eligible expenditure must be paid from the producer company’s Irish bank account.

Application for cultural certification

In order to make a valid claim for the tax credit to Irish Revenue, eligible unscripted programmes must first receive cultural certification from the Department of Culture, Communications and Sport. This is a two-step application process requiring the submission of an interim application, and if successful, the submission of a final application upon completion of the production. Schedules 1 and 2 of the Unscripted Production Regulations 2025 provides details on the documentation and declarations which a producer must submit as part of an application for the interim and final certificate respectively.

An application for an interim certificate must be submitted at least 21 working days prior to the commencement of the Irish production, defined as the first day of principal photography in Ireland. The Department have indicated in their guidance notes that interim certificates will be valid for a two-year period from the date of issue.

An application for a final certificate must be submitted within six months of the completion of the production. The date of completion of an unscripted production is deemed to occur on the earlier of:

• The date the programme is released to the public (or the date the final episode is released in the case of a season), or
• The date the programme is delivered to and accepted by a commissioning producer (or the date the final episode is so delivered and accepted in the case of a season).

Claiming the relief

Interim and final Unscripted Production Corporation Tax Credit claims are administered by Irish Revenue, with claims being made in the producer company’s corporation tax return.

The interim Unscripted Production Corporation Tax Credit must be claimed in the corporation tax return due for the accounting period in which the expenditure subject to the claim was incurred. The claim must be made within 12 months of the end of this accounting period. Schedule 3 of the Unscripted Production Regulations 2025 provides details on the calculations, documentation, and declarations which a producer must have available prior to making the claim.

The final Unscripted Production Corporation Tax Credit must be claimed in the accounting period in which the last of the expenditure subject to the claim was incurred. The claim must be made within 12 months of the end of this accounting period, however, should the final certificate issue less than three months prior to this deadline, the claim can be made within three months of the date the final certificate is issued which extends the deadline in those circumstances. Schedule 4 of the Unscripted Production Regulations 2025 provides details on the calculations, documentation, and declarations which a producer must have available prior to making the claim.

Qualifying productions

The following categories of unscripted programmes may be eligible for certification for the purposes of the relief:

• Observational documentaries.
• Docuseries.
• Factual entertainment.
• Factual programming.
• Lifestyle programming.
• Quiz, contest and game shows.
• Studio and panel shows.
• Reality programming.

The following types of unscripted programmes will not be considered eligible for certification:

• News.
• Current affairs programming.
• Talk show formats.
• Sports programming except sports documentaries.
• Concerts, galas or award shows.
• Programmes, other than documentaries, consisting substantially of stock footage.
• Programmes intended wholly or mainly for transmission on a video-sharing platform service.
• Programmes which are produced solely or mainly as part of a promotional or advertising campaign (including commercials).
• Seasons of certain series in licensed formats where a season has received an interim certificate in the 12 months preceding the application for certification.
• Productions which are eligible for film relief under Section 481 TCA 1997.

Saffery has extensive experience advising on Ireland’s creative sector tax reliefs. This includes assistance with claims for relief as well as planning and structuring assistance to ensure relief claims are maximised.

If you would like to discuss how we can assist you, please get in touch with Sinead McHugh.