Eolas · Togra Log in →
Eolas · financing

Recoupment Corridor

Last verified 28 May 2026


The Recoupment Corridor is the share of Screen Ireland (Fís Éireann) Production Loan recoupment that flows back to the Irish creative team rather than the Irish producer alone. It applies to every Screen Ireland-funded feature film, television drama, feature documentary or animated project contracted after 1 October 2019. Projects contracted before that date use the older recoupment structure and are not covered here.

The corridor is up to 60% of the amount Screen Ireland recoups under the Production Loan Agreement, excluding any amounts paid to Screen Ireland by way of underspend or in respect of Screen Ireland's share of net profits.

The split rules

How the 60% is divided depends on the project type and which of the Irish writer / director / producer are attached. Six scenarios:

ScenarioProduction CompanyIrish DirectorIrish WriterNotes
Feature / TV drama / animation — both writer + director are Irish40%10%10%Rule A — the headline 60% split
Feature / TV drama / animation — only one of writer / director is Irish45%10% (or 10% to whichever is Irish)Rule B — single Irish creative
Feature / TV drama / animation — neither writer nor director is Irish50%Rule C — Irish producer-only corridor
Documentary — Irish director attached45%10%Rule D — docs have no writer share
TV drama series / animated TV series with multiple Irish writers / directors40%10% (pro-rata by episodes directed)10% (pro-rata by episodes written)Rule E
Project contracted before 2019-10-01n/an/an/aRule K — older structure applies

The director and writer slices in Rule E are allocated pro-rata to each named participant based on the number of episodes they directed or wrote. A series with three Irish directors and two Irish writers, for example, splits the 10% director slice three ways by episode-count weighting and the 10% writer slice two ways.

What the participant must do to claim

The split is established at contracting via the Screen Ireland Corridor Agreement signed between the producer, the writer, the director (as applicable) and Screen Ireland. The Production Loan Agreement carries the obligation to maintain a corridor account. Each Corridor Participant — producer, Irish writer, Irish director — then applies to draw down their accrued credit individually.

The producer cannot apply on behalf of the writer or director. There are no joint claims.

Drawdown — what triggers it

Before applying for a drawdown:

  • The Production Loan Agreement and Corridor Agreement must be in place
  • The film must be producing recoupment — i.e. Screen Ireland is recouping under the loan and a corridor balance is accumulating
  • The participant must have at least €1,000 standing to their credit in the corridor (Rule I — the minimum claim threshold)

⚠️

Below the €1,000 floor. A participant cannot make a corridor drawdown application for less than €1,000. If your accrued balance is €750, you wait until it reaches €1,000. The threshold is per-participant, not per-project; each writer / director / producer has their own corridor balance.

Where the drawn-down money may be spent

The single biggest constraint. Corridor funds may only be spent on activities for which Screen Ireland has been state-aid approved (Rule G):

  • Project Development — script development, treatment, research, option fees
  • Production — feature film, TV drama, animation or documentary production
  • Distribution — distribution and audience development on qualifying projects
  • Training — skills development training in relation to a qualifying cultural product or service

Spends outside this list will be rejected. The Application Form asks the participant to declare which State-Aid-approved activity the drawn funds will be applied to, plus a detailed budget and finance plan for the proposed activity. Payment is released against a valid invoice and tax clearance details.

What the corridor cannot be used for

  • Refinancing expenditure already incurred by the Corridor Participant or a connected person
  • Offered to a third-party financier as alternative recoupment or revenue entitlement
  • Assigned, encumbered or otherwise transferred to a third party

The corridor also does not apply to:

  • Additional Screen Ireland funding outside the original Production Loan
  • Screen Ireland's share of net profits — see Net profits — the calculation basis
  • Amounts paid to Screen Ireland by way of underspend

Who to contact

Drawdown applications and Corridor Agreement queries go to the Screen Ireland Head of Legal and Business Affairs. Each drawdown application is reviewed individually, and Screen Ireland may impose conditions including reporting obligations and audit / inspection rights.

The numbers worth remembering

ThresholdValueRule reference
Corridor shareup to 60% of net Production Loan recoupmentpreamble
Production Company slice (both Irish writer + director)40%Rule A(i)
Production Company slice (one Irish creative)45%Rule B(i)
Production Company slice (neither Irish)50%Rule C(i)
Production Company slice (documentary, Irish director)45%Rule D(i)
Irish creative slice10% each per Irish writer / directorRules A, D, E
Minimum claim threshold€1,000Rule I
Effective date1 October 2019 onwardsRule K

How Togra supports this

The Recoupment Corridor surface on every Screen Ireland-funded project computes the suggested split from project type + crew nationality, lets each Corridor Participant maintain their accrued balance + status (proposed → signed → claim submitted → paid → lapsed), and gates a status transition to claim-submitted on the €1,000 minimum and a State-Aid-approved activity selection. The Drawdown Application form is generated from the participant's saved record for direct submission to Screen Ireland.

Sources

  • · Screen Ireland Recoupment Corridor Guidelines, effective 1 October 2019
  • · Screen Ireland Recoupment Corridor Application Form
  • · Screen Ireland Production Loan Agreement (recoupment provisions)