TAX CREDIT
AVEC — High-End Television
HMRC / BFI
Last verified 5 Apr 2026 · 14 days ago
10–53%
Min qualifying spend
£1M
Max public funding
80%
Sessions/year
2
Payment timing
12 months
Reliability
Fair
Bankability
Selective
Territorial spend requirement
10% of core expenditure must be UK expenditure
10% of grant in regional spend
Overview
How to access expenditure credits or tax relief for film, television programmes and video games.
Eligible formats
documentaryanimation
Eligibility
Must qualify as British via cultural test or co-production, be intended for broadcast, be drama/comedy/documentary, have minimum £1 million per hour core expenditure, slot length over 20 minutes, at least 10% UK core expenditure, and be made by UK corporation tax company.
● Co-production eligible● Service work eligible● Cultural test required● VFX eligible
Upcoming deadlines
1 Jan 2027Application deadline
1 Apr 2027Application deadline
Programme contacts
- Anna Mansi— Head of Certificationanna.mansi@bfi.org.uk
Source: HMRC / BFI · verified 5 Apr 2026