Apply for British certification and expenditure credits

In order to qualify for the UK’s creative sector Audio-Visual Expenditure Credits (AVEC) or Video Game Expenditure Credit (VGEC), all films, animation and television programmes or video games must be certified as British through the cultural test or qualify as an official co-production.

The unit offers advice on qualification under the cultural tests, the UK’s bi-lateral co-production agreements and the European Convention on Cinematographic Co-production.

Find out about the AVEC / VGEC system.

Enhanced AVEC for lower budget film:

Independent Film Tax Credit

At Spring Budget 2024, the UK government announced that it would introduce an Enhanced rate of the Audio-Visual Expenditure Credit (AVEC) targeted at films with a core expenditure of up to £15 million (also referred to as the UK Independent Film Tax Credit or IFTC). The government stated that companies would be able to claim this from 1 April 2025, for costs incurred from 1 April 2024, provided they are a qualifying production which began principal photography on or after 1 April 2024. The Finance (No.2) Act 2024 received Royal Assent in May and included some of the parameters for Enhanced AVEC for lower budget films.

Further legislation has now been laid before Parliament specifying details on qualifying criteria. This legislation has now come into force.

Please see the general and detailed guidance now available.

There is specific guidance for official co-production.

We can now accept applications for Enhanced AVEC (IFTC). 

If an applicant has already applied for or received an AVEC Certificate for a production that started principal photography on or after 1 April 2024 and meets the core budget condition, the BFI will contact applicants to invite them to submit the additional evidence needed to apply for the Enhanced AVEC (IFTC). Applicants will have six months from 30 October 2024 to change over certificate. Those with an interim certificate already can find the Upgrade to Enhanced AVEC application form to submit the additional criteria by logging in below.

Any applications being made after 30 October 2024 will need to state at the start of their application whether they are applying for Standard AVEC or Enhanced AVEC (IFTC). The additional criteria will then appear as part of the form if Enhanced AVEC (IFTC) is chosen. 

Qualify through the cultural test or as an official co-production.