United Kingdom

Continent: Europe

ABOUT THE COUNTRY The United Kingdom is the film power house of Europe. In 2022, it led the continent in entertainment and media production, making a net income of 97 billion Pounds in the industry. Weather is important to consider when planning a shoot, and the UK is known for being wet and rainy for large parts of the year, but in the summer they occasionally get heatwaves. A big pro for shooting in the United Kingdom is the vast majority of landscapes, from old castles to modern streets. A con could be the qualifications for tax incentives. While the incentives offered by the UK are substantial, the requirements to receive financial aid may prove difficult depending on the project. INCENTIVES Incentives are available in the UK for Film, High-end TV, Children’s TV, and Animation, they are all under the same Tax system, referred to as the AVEC (Audio Visual Expenditure Credit). The expenditure credit is only applied to goods and services used in the United Kingdom. * For Films and TV that qualify, the production company can claim a cash rebate of 34% gross UK expenditure. (25.5% after tax) * For Animation and Children’s TV, The production company can claim 39%. (29.25% after tax) * For films with a budget of 15 million pounds or less, (about 19.5 million USD) The rate is increased to 53% gross, 39.75% after tax * There is an 80% cap on tax relief, so if 100% of your costs qualify, only 80% is eligible To Qualify: * Minimum 10% of core expenditure spent in the UK * The film production company or Television Production company must be registered as a UK limited company with a company house set up before shooting * The project must qualify as british via cultural test or be an official co-production * The UK has film co-production agreements with Australia, Canada, China, France, India, Israel, Jamaica, Morocco, New Zealand, Occupied Palestinian Territories, and South Africa. Of these, Australia, Canada, New Zealand, Israel and the Occupied Palestinian Territories also allow for television programmes. * The cultural test must be passed with at least 18 of 35 possible “British culture points” (EX. Set in the UK or EEA = +4 points) * The production company is responsible for all activity (pre-production through to completion) * To access the animation relief, 51% or more of the production cost must relate to animation. Facts and Figures. Ex: Number of Sound Stages London is the city in the UK where most of the industry is centered, but there are great places for production all over. There are a little over 50 sound stages over the entire country. As of 2020, there were over 16,000 companies involved in video or film production, television, and post production, this means there are plenty of resources and potential collaborators. Sources: Incentives: https://www.ukscreenalliance.co.uk/subpages/uk-film-high-end-tv-tax-incentives/#:~:text=The%20headline%20gross%20rates%20of,to%2025.5%25%20net%20after%20tax. States about industry: https://www.socialfilms.co.uk/blog/uk-film-industry-statistics#:~:text=The%20UK%20film%20industry%20is,%C2%A397%20billion%20in%20revenue. Studios and soundstages: https://britishfilmcommission.org.uk/plan-your-production/studios/