UNITED KINGDOM - Independent Films
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 | 39.75% Refundable Tax Credit |
| Labor | |
| Resident ATL | 39.75% |
| Resident BTL | 39.75% |
| Non-Resident ATL | 39.75% |
| Non-Resident BTL | 39.75% |
| Qualified Spend | |
| Spend | 39.75% |
UK qualifying production expenditure is defined as spend that is 'used or consumed' in the UK i.e. costs incurred by the TPC on filming activities (pre-production, principal photography, post production and VFX) that take place within the UK irrespective of the nationality of the persons carrying out the work. | |
| Minimum/Caps | |
| Minimum Spend | 10% of total qualifying spend must be UK used or consumed |
| Project Cap | £15m |
| Compensation Cap | 31.8% effective capped rate |
| Annual Cap | None |
| Application | |
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. | |
| 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 | |