UK: The UK Film Tax Relief


Type of incentiveCash Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
Qualifying productions
  • - National productions
  • - Co-productions


Benefit as a % of spend25.00
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? Yes
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%
  • - Cultural Test
  • - TV Broadcast or theatrical distribution contract required
When will the benefit/incentive be received?
    Additional incentives or advantages
    • - The 25% rebate is now offered to all qualifying films, regardless of budget. At least 10% of the film's core expenditure must be UK expenditure, this can include pre-production, principal photography, visual effects or post-production The Tax Relief is capped a 80% of core expenditure but there is no limit on the budget of the film or the amount of relief payable within the 80% cap Projects must qualify as British via a cultural test or Qualify as a British co-production The project must be intended for theatrical release