UK Tax Reliefs

As part of the UK Government’s support of the creative industries, tax relief is available for British qualifying films and high-end scripted television projects.

Film

For British qualifying films the film production company can claim a rebate of 25% on core expenditure

  • Films must either pass the Cultural Test or qualify as an official co-production
  • Films must be intended for theatrical release
  • Films must reach a minimum UK spend requirement of 10% (as of April 2014)
  • Tax relief is available on qualifying UK production expenditure on the lower of either - 80% of total core expenditure; or - the actual UK core expenditure incurred
  • There is no cap on the amount which can be claimed
  • The FPC responsible for the film needs to be within the UK corporation tax net

 

 

High End Scripted Television

For British qualifying scripted television projects with a minimum core expenditure of £1 million per broadcast hour, the TV production company can claim a rebate of up to 25% of qualifying UK expenditure.

  • TV projects must either pass the Cultural Test or qualify as an official co-production
  • TV projects must be intended for broadcast (including internet)
  • TV projects, including those made under official co-production treaties, must reach a minimum UK spend requirement of 10%
  • Tax Relief is available on qualifying UK production expenditure on the lower of either: - 80% of total core expenditure; or - the actual UK core expenditure incurred
  • There is no cap on the amount which can be claimed
  • The TPC responsible for the project needs to be within the UK corporation tax net

  

For advice on all aspects of making a film or tv production in the UK, or for information on Children's and Amination tax reliefs, please visit the British Film Commission

For more information about the Certification Unit and the different ways productions can qualify as British, please visit the dedicated page on the BFI Certification Unit website.