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You are here: Home / Advice on the Cultural Test

Advice on the Cultural Test

British Film Certification

Films (subject to a ‘cultural test’) can qualify for beneficial tax breaks under the British Film Certification system.

Film tax relief is available at 25% of qualifying film production expenditure, regardless of budget.

The Cultural Test

The Cultural Test is made up of four sections:

1 – Content – Location, language, nationality subject matter

2 – Contribution – Creativity, culture and heritage

3 – Hubs – Studio, location effects, music and post production

4 – Practitioners – Nationality of individuals involved in the film or its creation

A film need only obtain 18 points out of 35 to pass

Only apply for the points you need

Separate tests for documentaries and animation

Does not apply to co-productions

 

Points Allocation:

Cultural Content

A1 – Film set in the UK or EEA – Up to 4

A2 – Lead characters British or EEA Citizens or residents – Up to 4

A3 – Film based on British or EEA subject matter or underlying material – 4

A4 – Original dialogue recorded mainly in English, UK indigenous, or EEA language – 6

Cultural Contribution

B1

Film represents a diverse British culture, British heritage or British creativity – Up to 4

Cultural Hubs

C1

a) At least 50% of the principal photograph or SFX takes place in the UK (2 points)

b) At least 50% of the VFX takes place in the UK (2 points)

c) An extra 2 points can be awarded if at least 80% of principal photography or VFX or SFX takes place in the UK (2 points)

Any of the above can be applied up to a maximum of 4 points

 

Points Allocation:

a) At least 50% of the principal photograph or SFX takes place in the UK (2 points)

b) At least 50% of the VFX takes place in the UK (2 points)

c) An extra 2 points can be awarded if at least 80% of principal photography or VFX or SFX takes place in the UK (2 points)

Any of the above can be applied up to a maximum of 4 points

C2

  • Music recording / audio post production/picture post production – 1

D

Cultural Practitioners (UK or EEA citizens or residents)

  • D1 – Director – 1
  • D2 – Scriptwriter – 1
  • D3 – Producer – 1
  • D4 – Composer – 1
  • D5 – Lead Actors – 1
  • D6 – Majority of cast – 1
  • D7 – Key staff (lead cinematographer, lead production designer, lead costume designer, lead visual effects supervisor, lead hair and makeup supervisor) – 1
  • D8 – Majority of crew – 1

 

18 points needed to pass.

 

Total points all sections =35

For information on the Cultural Test please contact David Burden

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