Scotland is part of the UK and therefore all UK film tax incentives and UK co-production treaties apply in Scotland. For full details of UK film tax relief, cultural test and co-production treaties, please contact the British Film Commission.
To find out more, call us on +44 (0)141 302 1724/735 or email [email protected]
UK Film Tax Relief
Value of UK Film Tax Relief
- For all British qualifying films of any budget level, the film production company can now claim a payable cash rebate of up to 25% of UK qualifying expenditure
- The Tax Relief is capped at 80% of core expenditure i.e. even if you spend 100% qualifying expenditure in the UK, tax relief is payable on up to 80%
- There is no budget limit
Accessing UK Film Tax Relief
- Tax relief is available for British qualifying films. Films must either pass the Cultural Test or qualify as an official co-production
- Films must be intended for theatrical release
- Films, including those made under official co-production treaties, must reach a minimum UK spend requirement of 10%
- Tax relief is available on qualifying UK production expenditure on the lower of either 80% of total core expenditure or the actual UK core expenditure incurred
- There is no cap on the amount which can be claimed
- The FPC responsible for the film needs to be within the UK corporation tax net
See more on the British Film Commission website
UK High-end TV Tax Relief
Value of UK TV Tax Relief
- For 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.
Accessing UK TV Tax Relief
- TV Tax Relief is available for British qualifying scripted television. TV projects must either pass the Cultural Test or qualify as an official co-production
- TV projects must be intended for broadcast (including internet)
- TV projects, including those made under official co-production treaties, must reach a minimum UK spend requirement of 10%
- Tax Relief is available on qualifying UK production expenditure on the lower of either 80% of total core expenditure or the actual UK core expenditure incurred
- There is no cap on the amount which can be claimed
- The TPC responsible for the project needs to be within the UK corporation tax net