UK Tax Incentives

Advice about UK film and TV tax relief and incentives, and how to access them.

Scotland is part of the UK and therefore all UK film tax incentives and UK co-production treaties apply in Scotland. For full details of UK film tax relief, cultural test and co-production treaties, please contact the British Film Commission.

To find out more, call us on +44 (0)141 302 1724/735 or email [email protected]

UK Film Tax Relief

 

Value of UK Film Tax Relief

  • For all British qualifying films of any budget level, the film production company can now claim a payable cash rebate of up to 25% of UK qualifying expenditure
  • The Tax Relief is capped at 80% of core expenditure i.e. even if you spend 100% qualifying expenditure in the UK, tax relief is payable on up to 80%
  • There is no budget limit

Accessing UK Film Tax Relief

  • Tax relief is available for British qualifying films. Films must either pass the Cultural Test or qualify as an official co-production
  • Films must be intended for theatrical release
  • Films, 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 FPC responsible for the film needs to be within the UK corporation tax net

See more on the British Film Commission website

UK High-end TV Tax Relief

Value of UK TV Tax Relief

  • For scripted television projects with a minimum core expenditure of £1 million per broadcast hour, the TV Production Company (TPC) can claim a rebate of up to 25% of qualifying UK expenditure.

 

Accessing UK TV Tax Relief

  • TV Tax Relief is available for British qualifying scripted television. 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

See more on the British Film Commission website