This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government
Following yesterday’s budget, a package of changes to the Film Tax Relief (FTR) will take effect from 1 April:
Film Tax Relief will be available at 25% on the first £20 million of qualifying production expenditure and 20% thereafter
The minimum UK expenditure requirement will be reduced from 25% to 10%
The cultural test will be modernised
The changes are all designed to make the FTR easier to use and more attractive to film makers from around the world.
Government is committed to supporting the sector and very aware of the outstanding cultural and economic contribution the industry makes to the UK.