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The UK has a film, TV and video games 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.


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

  • 25% cash rebate on all 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.

High End Scripted Television

Tax relief is available for high end scripted television projects, with a minimum core expenditure of £1 million per broadcast hour, the TV Production Company (TPC) can claim a rebate of up to 25% of qualifying UK expenditure.

On the condition that:

  • TV projects must either pass the Cultural Test or qualify as an official co-production
  • TV projects must be intended for broadcast (including internet)
  • Must reach a minimum UK spend requirement of 25%
  • The amount claimed is only available for up to a maximum of 80% of total core expenditure or the actual UK core expenditure incurred
  • There is no cap on the amount which can be claimed

For more information on funding, tax breaks or location advice, please visit the British Film Commission.

Video Games

Tax relief is now available for video games, the relief enables companies to be eligible for a payable tax credit worth 25% of qualifying production costs.

For more information on qualifying, please visit  the BFI