UNITED KINGDOM FILMING INCENTIVES

Scotland Production Growth Fund

Overview

Type of incentiveFilm Fund
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Video/online gaming production
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions

Specifics

Benefit as a % of spend0.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? No
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Use Local cast & Crew
  • - Cultural Test
When will the benefit/incentive be received?
    Additional incentives or advantages
    • - Producers based within and outside Scotland can apply if they are able to demonstrate that by accessing the Production Growth Fund they will secure major production and/or post-production expenditure within Scotland, employing cast and crew based in Scotland, and/ or using Scotland-based production facilities companies, thereby significantly increasing the economic benefit to Scotland. The ratio of Estimated Scottish Spend to the level of funding requested should be a minimum of 8:1

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