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
- C2
- Music recording / audio post production/picture post production – 1
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
- Total all sections – 35
If you are looking to apply for tax relief under the cultural test and would like assistance with your application please contact us.
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