AVEC — Film
Key questions
How much does AVEC — Film pay?
AVEC — Film pays 53% of eligible local spend in United Kingdom, capped at £6.4M per project. Public funding is limited to 80% of the budget. It is bankable, so lenders will typically cash-flow it.
Who is eligible for AVEC — Film?
AVEC — Film is open to animation. Eligible structures include official co-productions. Projects must pass a cultural test.
When is the next AVEC — Film deadline?
AVEC — Film accepts applications on a rolling basis, so there is no fixed deadline; decisions are taken in 2 sessions a year.
How do you apply for AVEC — Film?
Applications for AVEC — Film go to HMRC / BFI through its online application portal. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.
Rate conditions
Funding tracks
Territorial spend requirement
Can claim on up to 80% of core expenditure or UK core expenditure if less
Overview
The UK Independent Film Tax Credit provides a 53% enhanced tax credit for eligible independent films with budgets up to £15 million, designed to boost UK independent film production and support UK talent.
Eligible formats
Eligibility
Films must have production budgets up to £15 million, meet BFI cultural test criteria (UK writer, UK director, or official UK co-production), be certified as culturally British, made by UK production company, with at least 10% core expenditure in UK, and intended for theatrical release
Upcoming deadlines
Programme contacts
- Stephanie Martinez— HMRC ContactStephanie.Martinez@hmrc.gov.uk
- Sutton Williams— HM Treasury ContactSuttonWilliams@hmtreasury.gov.uk