Levy Calculator

The SPI Production Levy is a vital source of funding for the organisation and allows us to continue to provide essential services and representation for producers.  The levy funding allows us to sustain our lobbying campaigns and to continue to communicate our messages to government and other relevant stakeholders. It also allows us to access up-to-date legal advice, employee relations advice, to deal with Industrial Relations issues and to send expert staff to union negotiations on your behalf.

The Independent production levy applies to SPI Member companies and/or any Associated Company who produces a film, television or animation production.  Previously, the levy structure was complicated and difficult to implement.

For 2017, the Board has approved changes to the levy to simplify the collection process and to provide greater clarity on the fees owed.

There is now a single levy of 0.25% with a cap of €20k per project.

Please Note:

  • The independent production levy for Projects commissioned by RTÉ and or/TG4 are paid for directly by the broadcasters. 
  • 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.
  • A production not availing of Section 481 funding but in receipt of Irish Film Board production funding or BAI 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 BAI.
  • 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 Independent Production Levy is payable on or before the first day of principal photography or first animation drawings. 
  • The levy can be included as a line item in Section 481 applications and producers should notify SPI of all productions on which a levy is payable as early as possible. 

PLEASE ENTER YOUR ELIGIBLE SPEND BELOW TO VIEW THE LEVY PAYABLE:

*If this is an Animation Production please allow a 65% discount from this figure.

 

INDEPENDENT PRODUCTION LEVY STRUCTURE:

 

Single levy of 0.25% with a cap of €20k per project.