This summary was prepared from cited sources. Check the official pages before using the information for a production decision. It is not an eligibility confirmation.
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Stated headline rate34%
Refundable credit
Minimum spendNot stated
See qualifying expenditure
Per-project capNot stated
See cap conditions
Annual program capNot stated
Not remaining available funding
Rates & additional benefits
34% film/HETV/video games; 53% enhanced rate for lower-budget film; 39% children’s/animated TV and animated film.
Production type & commercial eligibility
Commercials not confirmed. Commercial qualification not stated in retrieved evidence — do not assume.
Qualifying expenditure
At least 10% UK qualifying expenditure; base is the lower of 80% of core expenditure or actual UK core expenditure.
Labor & residency
Not stated in the cited sources. Confirm this requirement with the administering agency.
Application timing
Not stated in the cited sources. Confirm this requirement with the administering agency.
Caps & funding conditions
Standard AVEC has no cap. Enhanced rate applies only to the first £15M; projects above £23.5M use standard AVEC.
Audit requirements
Not stated in the cited sources. Confirm this requirement with the administering agency.
Receiving the incentive
Taxable above-the-line expenditure credit — net value is below headline.
Program dates
Effective date
Not stated
Program end date
Not stated
A program end date is not necessarily an application deadline.
Reference information for planning, not a qualification decision or a savings estimate. Missing figures mean “not stated,” not zero or unlimited. Confirm current terms with the administering agency and your tax adviser. Read our methodology.