Funding
Screen Producers Ireland is funded in four ways:
1. The membership fee of €300 per company (The fee is €150 for the first year for a new member company who has not previously been a member of SPI)
2. A levy on independent commissions for RTÉ undertaken by our members which is paid directly to SPI by RTÉ. (This amount is not deducted, it's an addition to the budget already agreed between the producer and RTÉ).
3. An annual subvention from TG4 to support SPI's activities.
4. Independent Production Levy
The levy structure which applies to all feature films – both live action and animation, and all television productions, including documentaries, with the exception of projects funded by RTÉ and TG4 where the RTÉ and TG4 production levies already apply.
As agreed by the SPI Board in March 2012, a discount of 65% will apply to levies charged to animation productions produced by member companies.
The levy structure is as follows:
| ELIGIBLE SPEND* | LEVY | MIN LEVY | MAX LEVY |
| €80,000 or less | 0.50% of eligible spend | - | €400 |
| €80,001 - €800,000 | 0.25% of eligible spend or €450 which ever is larger | €450 | €2,000 |
| €800,001 - €1.6m | 0.20% of eligible spend or €2,250 which ever is larger | €2,250 | €3,200 |
| €1,600,001 - €4m | 0.15% of eligible spend or €3,500 which ever is larger | €3,500 | €6,000 |
| €4,000,001 - €8m | 0.10% of eligible spend or €6,250 which ever is larger | €6,250 | €8,000 |
| >€8,000,001 | 0.05% of eligible spend or €8,500 which ever is larger | €8,500 | €12,500 (€25m budget) €15,000 (€30m budget) |
*The levy payable is calculated as a percentage of the full eligible spend of any production as per the Section 481 certificate for the project issued by the Revenue Commissioners. In the event of a production not availing of Section 481 funding but in receipt of Irish Film Board production funding or BCI Sound & Vision Fund funding the levy will be calculated as a percentage of the total Irish spend of the production as per the Irish spend figures agreed in the production loan agreement with the Irish Film Board or the BCI.
A levy calculator is now available to SPI Members in the Members Area of the site.
Adherence by the majority of members to including the levy in budgets and the paying of it to their representative organisation has been good. However we would appeal to all members to ensure the levy, is included as a line item in the budgets of all their productions, both live-action and animation, from the earliest possible stage.
The levy is recognised by the Irish Film Board and the Revenue Commissioners as a legitimate budget line item to be funded by the budget. The payment of the levy by producers to their representative organisation is vital to continue to allow the organisation to represent the interests of, and lobby for changes to benefit of, the independent production sector.
The Irish Film Board have agreed to assist SPI with ensuring compliance to the levy. Producers should note that with immediate effect the IFB will make the last day of principal photography payment (or the corresponding payment in the case of animation production loans) of all production loans contingent on the independent production levy being paid to SPI.
The percentage levy structure above was updated on January 1st, 2007 and is applicable to all feature films, both live action and animation, and all television productions, with the exception of projects funded by RTÉ and TG4 where the RTÉ and TG4 production levies already apply, that commence principal photography or first day of animation after this date.
If you have any queries on any aspect of the independent production levy please contact the SPI office.