FILM TAX RELIEF

Value


  • A production company with an eligible project can claim 25% of UK qualifying expenditure back.
  • All reliefs are capped at 80% of the UK core expenditure.
  • There is no limit on the amount of relief that can be claimed within the 80% cap.

Accessing the Film tax relief


  • The BFI certification unit is the first point of contact for applicants wanting to qualify their film as British to access the UK tax reliefs.
  • To qualify as British, Films must pass The Cultural Test or qualify as an official co-production.
  • The qualifying film must be intended for theatrical release.
  • They must have a minimum UK core spend requirement of 10% of the total budget.

HIGH-END TV TAX RELIEF

Value


  • A production company with an eligible project can claim 25% of UK qualifying expenditure back.
  • All reliefs are capped at 80% of the UK core expenditure.
  • There is no limit on the amount of relief that can be claimed within the 80% cap.

Accessing the HETV tax relief


  • The BFI certification unit is the first point of contact for applicants wanting to qualify their film as British to access the UK tax reliefs.
  • The BFI certification unit is the first point of contact for applicants wanting to qualify their television projects as British to access the UK tax reliefs.
  • To qualify as British, it must pass The Cultural Test or qualify as an official co-production.
  • It must be intended for broadcast (including internet)
  • It must have a minimum core expenditure of £1 million per broadcast hour, 30 minute episodes an still qualify but an average spend of £1 million per hour is still required.
  • The programme must have a minimum UK core spend requirement of 10% of the total budget.

Black Widow © Marvel Studios 2020

APPLY TO THE BFI CERTIFICATION UNIT

You can find out more about all the UK’s Creative Tax Reliefs by visiting the BFI Certification Tax Relief Page

For live tweets from certification events and to read the latest news, follow Head of Certification Anna Mansi on Twitter

 

Contact

For any enquiries please email

production@creativeengland.co.uk




Or call

+44 (0)20 8324 2311