Films (subject to a “cultural test”) can qualify for beneficial tax breaks under the British Film Certification system.
Film tax relief is available at 25% of qualifying film production expenditure, regardless of budget.
The Cultural Test is made up of four sections:
1 - Content - Location, language, nationality subject matter
2 - Contribution - Creativity, culture and heritage
3 - Hubs - Studio, location effects, music and post production
4 - Practitioners - Nationality of individuals involved in the film or its creation
A1 - Film set in the UK or EEA - Up to 4
A2 - Lead characters British or EEA Citizens or residents - Up to 4
A3 - Film based on British or EEA subject matter or underlying material - 4
A4 - Original dialogue recorded mainly in English, UK indigenous, or EEA language - 6
B1 - Film represents a diverse British culture, British heritage or British creativity - Up to 4
Cultural Practitioners (UK or EEA citizens or residents)
If you are looking to apply for tax relief under the cultural test and would like assistance with your application please contact Ian Gibbon on +44 (0)20 7240 9971.