Groundbreaking Study on the Cultural Impact of Ireland’s Section 481 Tax Incentive published by Fís Éireann/Screen Ireland
An Cailín Ciúin (The Quiet Girl) © Inscéal
SPI’s study The Cultural Dividend Generated by Ireland’s Section 481 Film and Television Incentive has been published by Fís Éireann/Screen Ireland.
The first report of its kind, the study examines the impact that the Section 481 film and television production tax credit incentive has delivered for Irish society, for audiences in Ireland and around the world, and for professionals working in the Irish creative screen industry. The cultural dividend is the collective value of the cultural impact and industry development impacts of Section 481.
The study is published as Ireland celebrates a historic Oscar nomination in the Best International Feature Film category for An Cailín Ciúin (The Quiet Girl), as well as multiple nominations for The Banshees of Inisherin and Irish talent.
A wide range of research methods were employed for the study, including surveys, focus groups and analysis of individual film and television case study projects – focusing on the period 2017 – 2021.
In measuring cultural value, the report examines the different ways in which Irish film and television impacts individuals and society, from audience identification with settings and stories, pride and awareness of Irish history and cultural heritage, as well as the power to further the promotion and recognition of Ireland and Irish identity around the world.
In order to research how much production expenditure and its associated impacts can be attributed to Section 481, recipients of the tax incentive, including major US producers, were surveyed to explore what production companies would have done in the absence of the incentive. In total, 82% of the expenditure by indigenous companies can be attributed to Section 481, while 89% of inward international investment companies attributed expenditure to Section 481.
The study also found that a high proportion of projects accessing Section 481 rely on key creative Irish talent, with 68% of productions using Irish talent between 2017 and 2021.
In audience terms, the report looks at Section 481-supported productions and their release windows, including theatrical, streaming, pay-television and free television. At least 50% of all projects profiled had a transmission on free-to-air television in the Republic of Ireland
Meanwhile, attitude surveys were used to examine the value that workers place on their roles in the screen sector, and the responses indicated that Irish crew feel their work in the screen sector is meaningful and both culturally and socially valuable. In total, 69% of survey respondents felt they had a future in the Irish screen sector and 54% of survey respondents working within the creative screen industry confirmed they have worked in the sector for more than 10 years.
Significant secondary benefits of Section 481 include screen tourism with a high penetration of projects available to stream in the vast majority of territories worldwide. Recent examples, such as Banshees of Inisherin, showcase Irish locations globally and demonstrate the benefits of regional production activity.
A number of case studies are included to demonstrate various elements of value:
An Cailín Ciúin (The Quiet Girl)
Angela’s Christmas
Cartoon Saloon
Herself
Kin
Normal People
Ros na Rún
Songs for While I’m Away
Vikings: Valhalla.
Susan Bergin, Chair Fís Eireann/Screen Ireland, said:
“For the first time, this report examines the cultural dividend of Section 481 and the impact it has on our creative screen industry, and wider society. There is no doubt that Section 481 is a critical component of the creative screen industry, and it is encouraging to see that examined in detail for the first time. We were particularly pleased to see such a high percentage of projects accessing Section 481 rely on key creative Irish talent. The success of Irish talent internationally, garnering multiple awards or nominations in the last five years, in itself demonstrates the impact that the support yields for our creative talent and the productions they work on.”