This snapshot, taken on
, shows web content acquired for preservation by The National Archives. External links, forms and search may not work in archived websites and contact details are likely to be out of date.
The UK Government Web Archive does not use cookies but some may be left in your browser from archived websites.

British films and tax relief

Useful information on qualifying your film as British; under the Cultural Test, a bi-lateral co-production treaty, or the European Convention.

Driving Lessons - Landing - Premiere Fund

Films can qualify as British in one of three ways. They must meet the requirements of one of the following:

  • One of the UK's official bilateral co-production treaties; or
  • The European Convention on Cinematographic Co-production; or
  • The Cultural Test (Schedule 1 to the Films Act 1985).

The following pages on our website have important information that you should read:

  • Co-production: Information on qualifying as a British film via the UK's official bi-lateral co-production treaties or the European Convention
  • Cultural Test: Information on qualifying as a British film using the Cultural Test.
  • Tax relief: Information on the UK's system of tax relief for British Films.
  • European Certificate of British Nationality: Information on qualifying for a European Certificate of British Nationality.