TAX CREDIT
AVEC Enhanced VFX Rate
HMRC / BFI
Last verified 5 Apr 2026 · 14 days ago
10–53%
Sessions/year
2
Payment timing
12 months
Reliability
Fair
Bankability
Selective
Rate conditions
↑ 39%UK VFX costs with final BFI certificate
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
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
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.
● Co-production eligible● Service work eligible● Cultural test required● VFX eligible● Stackable
Upcoming deadlines
1 Jan 2027Application deadline
1 Apr 2027Application deadline
Source: HMRC / BFI · verified 5 Apr 2026