Headline rate 25.5%
Type Tax credit (refundable)
Minimum spend No minimum spend — at least 10% of core costs must be UK expenditure and the production must be certified as British
Administered by HM Revenue & Customs (HMRC) — certification by the British Film Institute (BFI)
Country / State United Kingdom
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.