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
