AVEC Enhanced VFX Rate

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.

Upcoming deadlines