After a bank robber dressed as Santa Claus holds up a bank, a child disillusioned with Christmas encounters a man in the woods who, also dressed as Santa, claims to have fallen out of his sleigh. The pair strike up a friendship and go on an adventure.

Ian is a struggling actor who finds himself in the unconventional role of a professional mourner. As he tours the Northern Irish countryside, his practiced mask of apathy begins to slip amongst the humour and heartache of the local funeral circuit.