Industry Development Test

The Industry Development Test is the second eligibility gate for Section 481 — the Irish scripted tax credit, administered alongside the Cultural Test (Section 481) by DCCS — Department of Culture, Communications and Sport. Where the Cultural Test asks "does this project contribute culturally?", the Industry Development Test asks "does this project develop the Irish screen sector?".

What it measures

• Contribution to skills development in the sector (which is why the Skills Development Plan (Tab F) is statutorily required)
• Use of Irish suppliers and post houses
• Employment of Irish + EEA crew
• Capacity-building activity beyond the production itself
• Where applicable, regional skills development (outside the Dublin / Wicklow corridor)

How it's assessed

DCCS reviews the producer's submission against published criteria. The Skills Development Plan (Tab F) is the principal evidence item but is not the only one — Industry Development Test also looks at supplier choices, sustainability practice (see Sustainability — Albert, Green Stamp, Adgreen), and capacity-building elements.

Both gates required

Both the Cultural Test and the Industry Development Test must pass for the Cultural Certificate to issue. A project that passes one but fails the other does not receive certification, and therefore cannot claim S481.

In Togra

The S481 readiness tracker scores against both tests inline. See s481-tracker.php.