AIM Ireland Spotify levy

Photo Credit: Diogo Palhais

AIM Ireland wants the government to introduce a content levy on streaming services like Spotify to raise funds for the next generation of Irish musicians.

AIM Ireland (Association of Independent Music), a trade body representing the country’s independent music industry, wants to government to introduce a content levy on streaming services such as Spotify to raise funds to see the next generation of Irish music talent. The organization represents independent record labels, managers, producers, and others involved in the business side of the music industry, and is preparing a push for greater support in 2026.

Colm Hanley, AIM Ireland’s recently appointed chief executive, said the government should also explore tax incentives similar to the Section 481 credit for the film industry as a way of safeguarding the music industry’s future in Ireland. He says the film industry credit has “proved quite successful” in bringing international film productions and investment to the country.

“For music, it would allow independent labels, managers to invest in new artists earlier in their careers and retain a lot more of that IP within Ireland, and, I suppose, create more Hoziers, more CMATs, more Fontaines DCs,” said Hanley.

The Irish Music Rights Organization (IMRO) published a report over the summer indicating the average Irish adult spends €172 on music streaming each year; more than half of respondents said they pay for music streaming in some form.

Hanley believes that a content levy on large multinational music companies operating in Ireland would serve as a significant boon to the country’s music sector. According to Hanley, even a “modest” percentage of that total spend could be “reinvested back into the independent sector,” which would be “huge” for the industry.

But the government is reportedly hesitant to introduce new levies on international media organizations in the face of heightened trade tensions between the European Union and the United States.

Hanley said the levy proposal was still “in the very early stages of development,” but there’s precedent in other countries, including France and Canada.

“Our goal is to make sure that Irish music can compete internationally, but then we can also keep more of that economic value here in the country,” he said.

AIM Ireland was established in 2020 and has board seats on two influential European trade bodies: Impala, which represents independent music companies and labels, and the European Music Managers Alliance (EMMA), which represents managers.