Tax Relief for Film
London is an attractive destination for all content production. The wealth of world-class talent and resources are underpinned by generous and user-friendly tax reliefs that can help you bring your project to the capital. Best of all:
- There is no cap on the amount of tax relief which can be claimed.
- All reliefs are capped at 80% of total production budget.
As of April 2015, a Film Production Company (FPC) can claim tax relief of up to 25% of qualifying expenditure for film projects that qualify as British. There is no cap over/under £20 million, as was the case before April 2015.
To qualify for film tax relief, projects must:
- Have a minimum 10% of core expenditure spent in the UK
- Be intended for theatrical release
- Have one FPC registered with Companies House and set up before principal photography begins
- The FPC must be responsible for all the filmmaking activity from pre-production through to completion
How your project can qualify as British
Your film can qualify as British by passing the cultural test, or as an official co-production.
The UK has 10 bi-lateral co-production treaties and is also a signatory to the European Convention.
Contact the Certification Unit at the BFI for more information: firstname.lastname@example.org
- Thanks to @SamMasud37 for showing and discussing his fantastic feature debut #MyPureLand last night @GenesisCinema !… https://t.co/YCO1hZTlLt
- @roxannerandel Have a look at our funding pages for shorts and feature films or email email@example.com with m… https://t.co/INl66KtOXJ
- Join @supakino_ for an evening of Turbans Seen on Screen and see The English Patient + shorts @IOLlondon tonight:… https://t.co/QWXG0LwDpc
With an unprecedented list of London's most iconic settings including 10 Downing St, House of Commons and Somerset House, Darkest Hour shows off the capital's versatility as a shooting location. Get our behind the scenes insight.