UNITED KINGDOM
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 25% Refundable Tax Credit |
| Labor | |
| Resident ATL | 25% |
| Resident BTL | 25% |
| Non-Resident ATL | 25% |
| Non-Resident BTL | 25% |
| Qualified Spend | |
| Spend | 25% |
UK qualifying production expenditure is defined as expenditure ‘used or consumed’ in the UK i.e. costs incurred by the TPC on filming activities (pre-production, principal photography, visual effects and post production) that take place within the UK, irrespective of the nationality of the persons carrying out the activity. | |
| Minimum/Caps | |
| Minimum Spend | 10% of the project's core expenditure must be UK expenditure |
| Project Cap | None |
| Compensation Cap | None |
| Annual Cap | None |
| Application | |
Qualifying productions must receive an initial and final DCMS British Film certificate from the British Film Institute's (BFI) Certification Department. Contact the BFI for more information on how to apply. | |
| Additional Requirements | |
| Screen Credit | No |
| CPA Audit | Yes |
| Cultural Test | Yes |
| Sunset Date | None |
| Additional Information | The UK has a range of national and regional filming incentives which can be combined with the Film Tax Relief. |
British Film CommissionKattie Kotok, EVP U.S. Production +1.310.843.2909 | |