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United Kingdom

Eligible Production Types

  • Feature Films
  • Scripted Television
  • Reality Television
  • Documentaries
  • Animation
  • Interactive Media/Video Games
  • Webisodes
  • Talk Shows
  • Game Shows
  • Live Events
  • Commercials

Location Production Needs

  • Rural
  • Suburban
  • Snow
  • Tropical
  • Beaches/Ocean
  • Mountains
  • Lakes/Rivers
  • Deserts
  • Forests
  • City

Administrative Guidance

British Film Commission Brochure

British Film Commission

Kattie Kotok, EVP U.S. Production



25% Refundable Tax Credit

Project Criteria

10% of costs


Qualified Spend/Bonus

A minimum of 10% of costs must be spent on UK qualifying production expenditure.

  • Above-the-Line
  • Below-the-Line
  • Fringes
  • Equipment
  • Post
  • Shipping (within jurisdiction)
  • Hotel
  • Food/Catering/Entertainment
Program Guidelines




Additional Considerations

Tax relief is available for British qualifying films and TV.

Films must be intended for theatrical release.

TV must be intended for broadcast (including via the internet).

Reliefs also available for animation programming, children's TV and video games.

Production Resources
  • Studios
  • Soundstages
  • Water tanks

Check each jurisdiction for up-to-date information on production incentives. Then, use our side-by-side comparison tool to assure you’re getting the incentive that’s right for you.