The Cultural Test
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 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
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
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 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 Ian Gibbon on +44 (0)20 7240 9971.
