AVEC Enhanced VFX Rate
Key questions
How much does AVEC Enhanced VFX Rate pay?
AVEC Enhanced VFX Rate pays 10–53% of eligible local spend in United Kingdom. It is bankable, so lenders will typically cash-flow it.
Who is eligible for AVEC Enhanced VFX Rate?
AVEC Enhanced VFX Rate is open to documentaries and animation. Eligible structures include official co-productions and service productions shooting in the territory. Projects must pass a cultural test. Only available for films and HETV productions claiming the standard 34% rate of AVEC.
When is the next AVEC Enhanced VFX Rate deadline?
The next AVEC Enhanced VFX Rate deadline is 1 Jan 2027 (application deadline). The fund runs 2 sessions a year.
How do you apply for AVEC Enhanced VFX Rate?
Applications for AVEC Enhanced VFX Rate 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
Territorial spend requirement
UK qualifying production expenditure is defined as expenditure incurred on production activities which take place within the UK including pre-production, principal photography, animation shooting, designing and producing and post-production
Overview
How to access expenditure credits or tax relief for film, television programmes and video games.
Eligible formats
Eligibility
Only available for films and HETV productions claiming the standard 34% rate of AVEC. Films qualifying under the Enhanced AVEC (IFTC) cannot claim the VFX credit. Must have qualifying VFX expenditure incurred on or after 1 January 2025.