UK screen tax relief: what we could and could not confirm
An honest partial answer, published because a half-verified fact clearly labelled is more useful than silence.
We set out to publish the current UK screen tax credit rates and thresholds and did not get all the way there. Here is exactly what we could confirm on the BFI's own certification pages on 12 September 2026, and what we could not.
Confirmed
Three schemes are named: the Audio-Visual Expenditure Credit (AVEC), the Video Game Expenditure Credit (VGEC), and an enhanced rate of AVEC, commonly called the Independent Film Tax Credit.
The enhanced rate is described as "targeted at films with a core expenditure of up to £15 million", for productions that began principal photography on or after 1 April 2024 and for costs incurred from that date.
Not confirmed
The percentage rates. They were not stated on the pages we could reach, and the HMRC guidance URLs we tried returned 404. We are not printing percentages from memory or from secondary summaries.
Why publish a partial answer
Because the £15 million threshold and the April 2024 start date are the two facts that decide whether a production is even in scope, and they are confirmed. A reader can act on that. If you have the current rate straight from an HMRC or BFI page, send us the link.
A figure here out of date? Send us the current source and we will update the page and date the change.
