In order to qualify for the UK’s creative sector Audio-Visual Expenditure Credits (AVEC) or Video Game Expenditure Credit (VGEC), all films, animation and television programmes or video games must be certified as British through the cultural test or qualify as an official co-production.
The unit offers advice on qualification under the cultural tests, the UK’s bi-lateral co-production agreements and the European Convention on Cinematographic Co-production.
Find out about the AVEC / VGEC system.
Notice regarding turnaround times
Please note our current turnaround time is 8 to 10 weeks from receiving your application to issuing a certificate, we would encourage productions and companies to build these longer timeframes into their schedules when applying for the cultural tests. Please apply as early as possible if you are under time constraints.
Find out moreEnhanced AVEC for lower budget film:
Independent Film Tax Credit
At Spring Budget 2024, the UK government announced that it would introduce an Enhanced rate of the Audio-Visual Expenditure Credit (AVEC) targeted at films with a core expenditure of up to £15 million (also referred to as the UK Independent Film Tax Credit or IFTC). The government stated that companies would be able to claim this from 1 April 2025, for costs incurred from 1 April 2024, provided they are a qualifying production which began principal photography on or after 1 April 2024. The Finance (No.2) Act 2024 received Royal Assent in May and included some of the parameters for Enhanced AVEC for lower budget films.
Further legislation has now been laid before Parliament specifying details on qualifying criteria. This legislation has now come into force.
We can now accept applications for Enhanced AVEC (IFTC).
Please see the general and detailed guidance now available.
There is specific guidance for official co-production.
Apply for British certification
Qualify through the cultural test or as an official co-production.
Create account/Make an application
Log inThe cultural test for film
Qualify for AVEC or Enhanced AVEC (IFTC) through the cultural test for film.
Find out moreThe cultural test for animation television programmes
Qualify for AVEC through the cultural test for animation television programmes.
Find out moreThe cultural test for children’s television programmes
Qualify for AVEC through the cultural test for children’s television programmes.
Find out moreThe cultural test for high-end television
Qualify for AVEC through the cultural test for high-end television.
Find out moreThe cultural test for video games
Qualify for VGEC through the cultural test for video games.
Find out moreCo-production
Qualify for AVEC or Enhanced AVEC (IFTC) as an official co-production for film, high-end television (HETV), animation and children’s television.
Find out moreResources
How to get a BFI Certificate of Audiovisual Work
Getting a BFI Certificate of Audiovisual Work (which has replaced the EC Certificate of British Nationality) may give producers more opportunities to exhibit your production in Europe.
Find out moreInternational competent authorities
A list of contacts in countries where the UK currently has bi-lateral co-production treaties and signatories to the European Convention on Cinematographic Co-production.
Find out moreNational and regional film agencies
A list of the UK’s national and regional film organisations.
Find out moreUK Global Screen Fund
The UK Global Screen Fund (UKGSF) is designed to boost international development, production, distribution, and promotional opportunities for the UK’s independent screen sector.
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