The Filming Location - our brochure here

Transcription

The Filming Location - our brochure here
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Irish Film Board
—
Bord Scannán na hÉireann / the
Irish Film Board (IFB) is the national
development agency for Irish
filmmaking and the Irish film, television
and animation industry, investing
in talent, creativity and enterprise.
The agency provides funding for
writers, directors and production
companies across these sectors by
providing funding for development,
production and distribution of film,
television and animation projects.
The IFB also supports and promotes
Ireland as a location for international
production through our excellent crew
base, the Irish tax incentive and our
studio and technical infrastructure.
The IFB also supports the development
of skills and training in live-action,
animation, VFX and interactive content
through Screen Training Ireland.
Contents
—
‘You get better Victorian London
in Dublin than you do in London.’
John Logan, creator of Penny Dreadful
Making Film and TV in Ireland06
The Irish Producer08
Ireland’s Tax Credit12
Funding Sources16
Other Financial Incentives17
Ireland and International Co-Production 18
Location, Location, Location 22
Film Studios 26
Post Production30
IFB Location Services 32
Support Networks 36
National Museum of Ireland, Dublin
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Trim Castle, Co. Meath
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Making Film and
TV in Ireland
—
‘Ireland has become an important
part of Star Wars history.’
Candice Campos, Vice President,
Physical Production, Lucasfilm
World class film and television drama is made
in Ireland year after year. Recent projects
include JJ Abrams’ Star Wars: Episode VII
The Force Awakens, Jim Sheridan’s The
Secret Scripture, John Carney’s Sing Street,
John Crowley’s Brooklyn, Whit Stillman’s Love
& Friendship, Yorgos Lanthimos’ The Lobster
and Tomm Moore’s animated feature film
Song of the Sea.
Television drama made in Ireland includes
Penny Dreadful for Showtime, Vikings for
History Channel US, Ripper Street for the BBC,
Inspecktor Jury and A Dangerous Fortune for
ZDF. These feature films and television drama
series were all produced in Ireland and many
were post-produced here too, often taking
advantage of Ireland’s growing VFX industry.
Ireland’s film and television industry is built
on talented Irish producers, directors, writers,
cast, crew and service providers. The industry
is backed by consistent Irish government
support, a competitive tax incentive and Irish
Film Board (IFB) project funding.
We hope this guidebook answers your
questions about making film and television
in Ireland. But nothing beats meeting face
to face! So please contact us to arrange
a meeting in Dublin or at any one of the
international festivals and markets attended
by IFB staff and Irish producers.
We look forward to meeting you.
JJ Abrams and Mark Hamill on the set of Star Wars: Episode VII – The Force Awakens
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The Irish Producer
—
‘Irish producers are extremely
versatile. They combine creative,
financial and local production
knowledge and have an excellent
reputation in the international
co-production marketplace. With
extensive experience in all genres,
Irish producers offer a reliable,
flexible and business-like approach
to any co-production.’
When considering making a film or television
project in Ireland it is best to work with an
established local production company.
Barbara Galavan, CEO, Screen Producers Ireland
www.screenproducersireland.com
To access the Irish tax credit (Section 481)
application can only be made by ‘a producer
company’ complying with the requirements
of Section 481. The ‘producer company’ needs
to be tax resident in Ireland. It must also have
been trading as a screen content production
company for at least 12 months and filed
an Irish corporation tax return within the
following 9 months. Only after that period of
21 months can the ‘producer company’ apply
for the tax credit.
The local producer company can advise
you about other sources of funding in
Ireland including Irish Film Board funding,
broadcaster funding and other forms of
supports for inward investment into Ireland.
With over 140 member companies Screen
Producers Ireland (SPI) is the representative
body for independent film, television and
animation producers in Ireland.
www.screenproducersireland.com
It might also be helpful to contact Animation
Ireland, a group of leading Irish Animation
companies who work together to promote
the animation sector internationally.
www.animationireland.com
Visual effects companies can be contacted
through Visual Effects Ireland. www.vfxai.com
Stephen’s Green, Dublin
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Allihies, Co. Cork
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Ireland’s Tax Credit
—
programme, meaning there
is no limit to the value of the
cumulative payable tax credits
made by Revenue. The tax
credit has a ‘per project’ cap
of up to 32% of the lower of:
What is ‘Section 481’?
‘Section 481’ is a tax credit, incentivising
film and TV production made in Ireland,
administered by Ireland’s Revenue
Commissioners (Revenue).
What is the ‘Section 481’
benefit worth?
—
The rate of tax credit is worth
up to 32% of eligible Irish
expenditure.
Eligible expenditure criteria
—
The payable tax credit is based
on the cost of ALL cast and
crew working in Ireland, and
all goods and services utilised
in Ireland.
Great flexibility in the
application process
—
An application for a certificate
entitling the applicant to the
tax credit can be submitted at
any time prior to the delivery
of the project.
What types of projects
qualify?
—
The incentive applies to
feature film, television drama
(singles or series), animation
(excluding computer games)
and creative documentary.
Projects must pass the
Section 481 Cultural Test.
For further information
about the Cultural Test visit
www.irishfilmboard.ie
Who is eligible to apply?
—
The application to
Revenue is made by the
‘Producer Company’.
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A ‘Producer Company’ must:
— Be Irish resident or trading
through a branch or agency
— Make film and television
for cinema exhibition or
broadcast or online
— Be trading for at least 12
months and have filed
a corporation tax
return with Revenue
— Not be connected
to a broadcaster
— Hold 100% shareholding in
a ‘Qualifying Company’
A ‘Qualifying Company’
must:
— Be Irish resident or trading
through a branch or agency
— Exist as a Special
Purpose Vehicle (SPV)
to make one film
Is there a cap on the
incentive?
—
There is no annual cap or
limit on the funding of the
1. ‘Eligible expenditure’
2. 80% of the total cost
of production
3. €70 million
When is the rebate paid?
—
Option A – Single Instalment:
Prior to delivery of the
project and submission
of a compliance report to
Revenue, payment of 100%
of the tax credit may be paid
by Revenue within 30 days.
Option B – Two Instalments:
First instalment being 90% of
the tax credit due, upon:
1. Financial Closing,
including proof that 68%
of eligible expenditure
is lodged to the project’s
production account;
2. Irish Film Board approval
(IFB funded projects only); or
3. B
roadcasting Authority of
Ireland (BAI) approval; or
4. Where Revenue are
provided with a guarantee,
bond or similar banking
instrument which secures
the 90% payment of the tax
credit, and
How is payment made by
Revenue?
—
Payment of the relief may be
claimed against the producer
company’s corporation tax
(CT) liabilities. In the event
the relief due is greater
than any tax due by the
producer company, then a
payment of the excess will
be made by Revenue.
Is there a minimum spend
level?
—
Projects are excluded
from the incentive if their
‘eligible expenditure’ is
less than €125,000, or the
total cost of production
is less than €250,000.
Does the tax credit apply to
post production expenditure,
including VFX?
—
Yes, the tax credit applies to
‘eligible expenditure’, including
that incurred during post
production and/or on VFX.
Is there a ‘sunset’ date?
—
Ireland’s film and television
tax credit of up to 32% runs
until December 31st 2020.
Irish Revenue Commissioners
(Revenue)
—
Ireland’s film and television
tax credit is administered by
Revenue. For contact details
and further information
visit www.revenue.ie
When are applications made
to Ireland’s Revenue?
—
An application for a certificate
entitling the applicant to the
tax credit can be submitted at
any time up to, but prior to,
the completion of the project.
Second and final instalment
being 10% balance on
submission of compliance
report to Revenue.
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‘They brought us a ton of
images of various places – as
location managers do – and
there were incredible options
but nothing that touched what
Skellig Michael offered.’
JJ Abrams, Director,
Star Wars: Episode VII – The Force Awakens
Skellig Michael, Co. Kerry
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Funding Sources
—
Irish Film Board
—
Ireland’s national screen
agency supports Irish
filmmaking from script to
screen. Visit the IFB website
and explore the ‘IFB Funding
Programmes’ section, which
details current production and
development funding schemes.
—
www.irishfilmboard.ie
Broadcasting Authority
of Ireland
—
One of the BAI’s objectives
is to stimulate the provision
of high-quality, diverse and
innovative programming.
To this end, it allocates
public funding through the
Sound and Vision Fund.
—
www.bai.ie
Eurimages
—
Ireland is a member of
the Council of Europe’s
production support fund,
Eurimages. The fund
supports feature films,
documentaries and animated
films that are intended for
cinema release and are
co-productions between at
least two member states.
—
www.coe.int/eurimages
Irish Broadcasters
—
Ireland’s public service
broadcasters are RTÉ and
TG4. TV3 and UTV Ireland are
Ireland’s commercial stations.
Visit their respective websites
for current funding guidelines.
—
www.rte.ie
www.tg4.ie
www.tv3.ie
www.utv.ie
Sing Street
Other Financial Incentives
—
Corporate Tax and IP
—
A tax rate of 12.5% applies
to all corporate trading
profits. A 25% tax credit
can be claimed against R&D
expenditure. Tax deductions
are available for capital
expenditure on the acquisition
of qualifying IP assets.
Value Added Tax (VAT)
—
Incoming productions to
Ireland are exempt from
Value Added Tax (VAT) on
a wide range of Irish goods
and services.
Song of the Sea
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Ireland and International
Co-Production
—
Ireland’s competitive tax
incentive, experienced talent
base, and distinctive yet
adaptable landscapes make
Ireland a unique and valuable
co-production partner. Ireland
has co-produced with almost
every European territory, as well
as Canada, Australia, and South
Africa. Ireland has a wealth
of experienced co-producers
across all forms of film,
television and animation.
What co-production
agreements are Ireland
party to?
—
Ireland is a party to the
European Convention
on Cinematographic Coproduction which enables
co-production of feature films
amongst members of the EU
and some EEA states. Ireland
also has bi-lateral co-production
treaties with Canada,
Australia, New Zealand, South
Africa and Luxembourg.
What type of projects
do the co-production
agreements cover?
—
The European Convention
on Cinematographic Coproduction covers feature
film production (live-action,
animation and documentary).
Ireland’s bi-lateral treaties
cover feature film, television
production and other forms
of digital production.
Are there any limits on
financial or creative
contributions?
—
If the official Irish co-production
is bi-lateral, the minimum
contribution of a territory is
20%, with the maximum being
80%. If it is a multi-lateral coproduction under the European
Convention, then the minimum
contribution must be 10%, with
the maximum being 70%.
What are the benefits of
certifying as an offical
co-production?
—
If a project is certified as
an official co-production, it
confers national status of all
the co-production territories
to the relevant production.
The production can then avail
of other local territory benefits
such as broadcast licence
fees, access to tax incentives,
regional subsidies and the
local distribution market.
Ireland is also a member of
Eurimages, the European coproduction fund, which has
an annual budget of over €20
million available.
How do I find information on
Irish co-producers?
—
Contact the Irish Film Board
and Screen Producers Ireland
—
www.irishfilmboard.ie
www.screenproducersireland.com
What recent productions
involved Ireland as a coproduction partner?
—
Lenny Abrahamson’s four time
Academy Award ® nominated
Room was structured as an Irish,
UK, Canada co-production.
Similarly Brooklyn directed
by John Crowley which was
nominated for three Academy
Awards ® is also an Irish, UK
and Canadian co-production.
Yorgos Lanthimos’ The Lobster,
which won the Jury Prize at the
Cannes Film Festival in 2015,
is an Irish, UK, French, Greek
and Dutch co-production.
Academy Award ® nominated
animated feature film Song
of the Sea, directed by Tomm
Moore is a co-production
between Ireland, Belgium,
Luxembourg, France and
Denmark. Television drama
series Vikings is an Irish and
Canadian co-production.
Room
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Samuel Beckett Bridge, Dublin
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Location, Location, Location
—
Producers regularly make film and television in
Ireland that is set elsewhere.
Clever use of real locations, coupled with greenscreen and VFX, mean you can shoot and postproduce a wide range of content in Ireland.
Ireland is the obvious place to tell Irish stories like
Brooklyn, Sing Street, Mrs Brown’s Boys D’Movie,
Glassland, Jimmy’s Hall, Calvary, The Wind that
Shakes the Barley, My Left Foot, The Field, The
Quiet Man and Ryan’s Daughter. But other stories
have been told here too.
Skellig Michael in Co. Kerry provided the
backdrop for the final scenes in Star Wars
Episode VII: The Force Awakens. The Cliffs of
Moher played an important part in Harry Potter’s
journey in Harry Potter and the Half Blood Prince.
Dublin streets brought us back to Jane Austen’s
period Britain in Love & Friendship. The Normandy
landings in Saving Private Ryan were recreated
on Ireland’s east-coast beaches. The English
battles in Braveheart were not shot in Stirling
or York, but in Ireland. Laws of Attraction, The
Honeymooners and Jim Sheridan’s In America
were all set in New York but shot in Dublin.
The Tudors was filmed entirely on location
in Ireland, although it was set in the UK, and
Victorian London was recreated here for Penny
Dreadful and Ripper Street.
The Lobster
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Glendalough, Co. Wicklow
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Film Studios
—
Ardmore Studios
—
Comprising seven sound
stages, ranging in size from
3,000 sq ft to 23,000 sq
ft, Ardmore Studios offers
extensive production and postproduction facilities within
a single complex together
with support infrastructure
including production offices,
workshops, costume, hair
and makeup and props space,
dressing rooms, restaurant
and backlot.
Just 14 miles from Dublin
city centre, five miles from
the stunning Wicklow
countryside and 30 minutes
from Dublin airport, Ardmore
is within easy reach of both
urban and rural film locations.
Over 100 major productions
have been shot at the studio
since it opened in 1958,
including all four seasons
of The Tudors (Showtime)
and three seasons of Penny
Dreadful (Showtime).
—
siun@ardmore.ie
www.ardmore.ie
Ashford Studios
—
Comprising three sound
stages on 500 acres of pristine
rural back lot, Ashford Studios
is situated 26 miles from
Dublin city centre and 50
minutes from Dublin airport.
The three stages are 30,000
sq ft, 14,000 sq ft and 12,000
sq ft. The studio opened for
business in June 2012. The
Vikings TV drama series for
History Channel US was
the first project to use the
facility and this project is
now entering its fifth season,
Penny Dreadful Filmed on location at Ardmore Studios
continuing to use Ashford
Studios and its surrounds as
its main location for filming.
—
info@ashfordstudios.com
www.ashfordstudios.com
Stiúideo Telegael
—
Based in Galway on
Ireland’s west coast,
Stiúideo Telegael has over
24,000 sq ft of floor space,
including two sound
stages, production offices,
workshops, plus an eight
bedroom manor house.
The studio is stocked with
state of the art film and
television equipment.
Vikings Filmed on location at Ashford Studios
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Productions which have
used the facility include
Annabel’s Kitchen (ITV),
Aifric (TG4), The Guard
(Element Pictures), Stay
(Samson Films) My Phone
Genie (CITV/ZDF), The
Hallow (Fantastic Films),
An Klondike (TG4), Broer
(Fobic Films/Kinepolis
Films Dis), Out of Innocence
(Defiant Films) and Jack
Taylor (ZDF/Content Media
International).
Alternative Sites
—
Ireland has many industrial
facilities and ex-military sites
that are used as repurposed
film studios. O’Carroll Mulhern
Services (OCMS) specialise
in the provision of large
warehouse spaces to serve as
film studios.
—
The studio is currently
facilitating Stop Motion
Animated series including
390 (Samka Fims/FranceTV),
Tiniest Man (D’arlequin Films/
France TV) and feature film
Morten (NukuFilms/Grid)
—
There are number of initiatives
ongoing to further enhance
the studio infrastructure in
Ireland. For updates visit
www.irishfilmboard.ie
cjocarroll@ocmsireland.com
info@stiuideotelegael.com
www.telegael.com
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City Hall, Cork
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Post Production
—
The Section 481 tax incentive for film and
television can deliver a cash benefit worth
approximately 32% of your expenditure on Irish
post-production, CGI and VFX. So it makes
sense to not only film in Ireland but to postproduce here too.
Ireland’s post-production sector offers value,
excellent service and top talent and can
look after projects from start to finish and
everywhere in between, whether it be sound
mixing, offline editing, CGI or VFX.
Irish companies are actively providing postproduction for feature films for worldwide
release and television drama programmes
for Irish, UK and international broadcasters.
Ireland’s CGI and VFX capabilities are
expanding, driven by major international
contracts won by Irish post-production houses.
Some recent work by Irish post production
companies include the feature films Brooklyn,
directed by John Crowley and starring Saoirse
Ronan, Lenny Abrahamson’s Room starring
Brie Larson, A Good Day to Die Hard directed
by John Moore, Dracula Untold directed by
Gary Shore. Television drama post-produced
here includes Game of Thrones (HBO), The
Frankenstein Chronicles (ITV), Ripper Street
(BBC) and Vikings (Showtime).
The VFX Association of Ireland promotes
Ireland as a VFX centre of excellence.
Visit www.vfxai.com for more details.
Windmill Lane VFX was chosen as the lead VFX company on Brooklyn
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IFB Location Services
—
‘My team regularly used the Irish
Film Board’s locations database
during prep on Harry Potter and the
Half Blood Prince. It is a fantastic
resource. The IFB were always on
hand to answer our questions.’
Film Locations Database
—
Online ‘self-service’ web access to 30,000
photographs of 2,500 film locations from
across Ireland. It only takes a minute to
register your project and get full access to
this information resource. If you have an
interesting international film or television
drama in development and you can’t find what
you need in our online locations library, we
may be able to assign a location scout to you.
Sue Quinn, Location Manager
Crew and Services Database
—
Whether you’re looking for a production
manager, trainee AD, post house or period
action vehicles, you’ll find up-to-date
information about Irish crew and production
services on our website.
Cliffs of Moher, Co. Clare
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Galway Harbour, Galway
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Support Networks
—
FILM DUBLIN Partnership
—
The FILM DUBLIN Partnership
is a support network of 31
public and private sector
stakeholders, coordinated by
the Irish Film Board to ensure
that Ireland’s capital city
remains an attractive base
for local and international
film and television
production. The network
provides an opportunity for
consultation, coordination and
communication on complex
film and television projects
that are in need of multiple
agency assistance.
Network of Regional
Film Offices
—
The Network of Regional Film
Offices comprises 21 local
film offices across Ireland.
These public sector bodies
offer a free service providing
information, advice and
support to filmmakers.
‘Though I would like to keep Ireland
entirely secret as a shooting
location I am afraid that the word
is already out that it has the best
crews, terrific locations, great
infrastructure and an excellent film
authority in the Irish Film Board.’
Whit Stillman, Writer / Director, Love & Friendship
The Writers Guild of Ireland
The representative body
in Ireland for writers for the
stage, screen, radio and
digital media.
—
VFX Association Ireland
Promotes Ireland as a VFX
centre of excellence.
—
www.script.ie
The Locations Guild of
Ireland
This guild represents all
Location Managers, Assistant
Managers and Assistants
operating in Ireland.
—
Screen Producers Ireland
The representative
organisation for production
companies in Ireland operating
in the areas of broadcast, film
and animation.
—
www.vfxai.com
www.locationsguildofireland.com
www.screenproducersireland.com
Support Networks Guilds
and Associations
—
Animation Ireland
Provides information about
Ireland’s leading animation
companies.
—
Screen Directors Guild
of Ireland
The representative body for
directors involved in the Irish
and international audiovisual
industry.
—
www.animationireland.com
www.sdgi.ie
Love & Friendship
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Lough na Fooey, Co. Galway
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Queensgate, 23 Dock Road,
Galway, Ireland
—
+353 91 561 398
locations@irishfilmboard.ie
www.irishfilmboard.ie
—
Location Stills courtesy
of Tourism Ireland
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