The European Commission has approved the Government’s plan to introduce a new tax credit for unscripted TV productions, this includes reality shows, chat shows and other light-entertainment programmes that are often filmed before a live studio audience.
RTÉ is expected to be a key beneficiary of the Government’s new €211 million tax credit scheme, with programmes like The Late Late Show likely to qualify.
The plan, announced in last year’s Budget by Minister Jack Chambers, was approved by the European Commission under EU state-aid rules. It aims to support the production of unscripted audiovisual content with Irish or wider European cultural value.
The scheme will run for four years—backdated to December 2023 and continuing until December 31, 2028.
It offers a tax credit of up to 20% on qualifying production expenditure in Ireland, though support is capped at 16% of a project’s total production cost.
To qualify, productions must have a minimum budget of €250,000, with at least half spent in Ireland. Eligibility will also be determined by a Government-designed “cultural test” to ensure that the unscripted productions “contribute meaningfully to the promotion and expression of Irish or European culture”.
Anthony Muldoon, director of strategic policy at Screen Producers Ireland (SPI), said the tax incentive is a transformative investment for Ireland’s creative industry: “It will empower our producers and creators to develop and produce high-quality programmes that resonate with both domestic and international audiences.”
Members of SPI had come together to campaign for the tax credit, forming an Unscripted Working Group, and had co-operated with the Department of Finance and Revenue, as well as with the Department of Arts and Media.
Stuart Switzer, chair of the Unscripted Working Group, said: “This is a first in Europe, and a recognition that the creative unscripted sector in Ireland has the potential to emulate the success of our scripted colleagues. The challenge will be to ensure the benefits of the incentive are retained within the independent production sector to build companies of scale.”
According to an analysis included in the Tax Strategy Group papers last year, spending on unscripted TV productions could increase from about €90m a year to €300m if a tax credit was introduced. It referred to two similar schemes in Europe, operated by Malta and Cyprus: "If introduced, such a relief could have the potential to support additional employment in the sector and increase demand for studio space.”
