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
| Incentive | Refundable Tax Credit |
| Related Programs | UNITED KINGDOM - Feature Films |
| Qualified Spend | |
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. | |
| 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 | Dependent on size |
| Cultural Test | Yes |
| Sunset Date | None |
| Additional Information | The UK has a range of regional/national incentives that can be accessed in conjunction with the general Audio-visual expenditure credit. From 1 April 2025 Films (non-IFTC) and High-end Television productions can get an enhanced rate of 29.25% on VFX spend which will not be subject to the 80% cap. |
British Film CommissionKattie Kotok, EVP U.S. Production +1.310.843.2909 | |