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.
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 Screen Ireland production funding or CnaM Sound & Vision Fund 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 Screen Ireland or the CnaM.
- The Independent Production Levy is payable on or before the first day of principal photography or first animation drawings.
- Independent production levy structure: Single levy of 0.25% with a cap of €20k per project.
- If this is an Animation Production please allow a 65% discount from this figure.