3A. Application for regional film development uplift

(1) An application under section 481(1B) of the Act of 1997 for a certificate issued under section 481(2)(a) to specify that the regional development uplift applies shall be made in writing to the Minister in advance of commencement of the Irish production.

(2) The Minister shall set out the manner and format of an application for the regional film development uplift under this regulation, and the information that shall accompany such an application to assist evaluation of the criteria:

(a) to be substantially undertaken in an assisted region,

(b) to address a specific skills deficit in the assisted area, and

(c) to provide training and skills development relevant to the production of the film to individuals habitually resident in the assisted area.

(3) A film will be substantially undertaken in an assisted region where 50 per cent or more of the eligible expenditure is expended on the production of the film in the assisted area.

(4) Amounts which are expended on employing individuals as cast and crew should be allocated to the production in the assisted area and the production elsewhere on an actual basis, but where such an allocation is not possible, they may be apportioned between the production in the assisted area and elsewhere on a just and reasonable basis.

(5) (a) Amounts which are expended on goods, services and facilities shall be treated as expended on the production of the film in the assisted area where they are provided within the assisted area.

(b) Other than as required by this subsection, Regulation 13, 14 and 15 shall apply as if the words “an assisted area” were substituted for “the State” for the purposes of determining whether an amount was provided within an assisted area:

(i) Amounts incurred on moving the production to and from an assisted area are expended on the production of the film other than in the assisted area;

(ii) Amounts which are expended on above the line items (producer, director etc.) should only be included as part of the eligible expenditure on the production of the film in the assisted area to the extent it is possible to establish a nexus between the amount incurred and the work undertaken in the assisted region.

(6) In any case where the Minister determines the relevant criteria have been met the Minister may:

(a) specify when issuing a certificate in accordance with Regulation 3, or in issuing an amended certificate, that the regional film development uplift shall apply, and

(b) in accordance with section 481(2)(b) of the Act of 1997, specify in the certificate such conditions in relation to the regional film development uplift as the Minister may consider proper.

(7) Notwithstanding paragraph (1), where an application for a certificate under section 481(1A) of the Act of 1997 was made to the Minister prior to the amendment of these regulations:

(a) an application may be made in accordance with this regulation under section 481(1B) of the Act of 1997 on or before 15 September 2019, and

(b) only amounts expended after 17 July will be considered for the purposes of paragraph (3).

The Minister for Culture, Heritage and the Gaeltacht consents to the making of these Regulations, insofar as they relate to the matters to be considered regarding the issue of certificates under subsection (2) of section 481.