Section 481 Skills Development Requirement

Under the Guidance Note for application to the Minister for Culture, Heritage and the Gaeltacht under Section 481 Taxes Consolidated Act 1997 each Producer Company must submit a Skills Development Plan for approval by Screen Ireland (SI) and Screen Skills Ireland (SSI) for all projects with eligible expenditure in excess of €2 million. Part A of the Skills Development Plan must be made to SI and SSI 20 working days prior to making an application to the Department of Culture, Heritage and the Gaeltacht for certification under Section 481 Taxes Consolidated Act 1997. Part B of the Skills Development Plan can be submitted along with Part A or can be submitted after the first day of principal photography/first drawings on a date agreed in advance with Screen Ireland and Screen Skills Ireland (SSI).

The application will be reviewed by SI and SSI, who may seek changes to the application especially where specific skills deficits have been identified by the skills audit and industry engagement.

The applicant must be the Producer Company.

Once the application is approved Screen Ireland will issue a Letter of Approval of the Skills Development Plan which will then be required to accompany the application for certification by the Department of Culture, Heritage and the Gaeltacht.

The Producer Company will be required to furnish a full Quality Assurance Compliance report in order to receive a final compliance certificate to accompany an application for the final 10% of the Tax Credit.

See the guiding principles document, the Skills Development Plan Application Forms (Part A and Part B) and the Quality Assurance Compliance Report form below for more information on what should be included in the Skills Development Plan, which should be submitted to section481@screenireland.ie 20 working days prior to making an application to the Department of Culture, Heritage and the Gaeltacht for certification under Section 481 Taxes Consolidated Act 1997.

Skills Development Plan -Guiding Principles
Skills Development Plan Application Form (Part A)
Skills Development Plan Application Form (Part B)
Quality Assurance Compliance Report