Ireland has become the first country in Europe to introduce tax credits for unscripted productions.
Productions costing more than €250,000 (£217,000) can apply for the credit, which aims to boost domestic production and attract more international investment in the country.
The credit is calculated at 20% of the lowest of three figures:
- Eligible expenditure, which must not be less than €125,000 (£108,000)
- 80% of total cost of production
- €15m (£13m) per project
Producers must claim the credit during production by obtaining an interim cultural certificate from the minister for culture, communications and sport.
Patrick O’Donovan, who currently holds that brief, said the credit “is about backing Irish storytellers, producers and crews, while ensuring that Irish and European culture is clearly reflected on screens at home and around the world”.
He added: “By being the first in Europe to introduce a dedicated incentive for unscripted production, we are sending a strong signal that Ireland is open, competitive and ambitious when it comes to creative investment and cultural expression.”
Claims are limited to one season of a particular project in a 12-month period, though indies can make two or more claims for the credit in a year if they are for different projects.
The European Commission has approved the implementation of the tax credit on an initial three-year basis until the end of 2028.
Recent Irish unscripted productions have included ShinAwil's Dancing with the Stars, Coco Content's Room to Improve [pictured] and Kite Entertainment's The Traitors Ireland.
Irish public service broadcaster RTE, meanwhile, has been reportedly consiering putting in-house staple The Late Late Show out to tender.
