The UK has a film friendly Government and support infrastructure, from top to bottom. Production costs are globally competitive and include simple buyout rules for performers and highly flexible working arrangements for crew depending on the requirements of the production and director.
Tax relief is available for British qualifying films by establishing UK nationality. They must be intended for theatrical release and must have a minimum spend of 25% of the films total costs
- For films with a total expenditure of £20 million or less, the FPC can claim a cash rebate of 25% of UK qualifying expenditure.
- For films with a total expenditure of more than £20 million, the FPC can claim a cash rebate of up to 20% of UK qualifying expenditure.
On the condition that:
- Intended for theatrical release.
- The amount claimed is only available for up to a maximum of 80% of a films “core” costs.
- The Film Production Company (FPC) must be within the UK tax net and be responsible for the principal photography, post production and completion of the finished film.
For more information on funding, tax breaks or location advice, please visit the British Film Commission.