Written Question·Treasury·UIN 5457

Film: Tax Allowances

Tabled: 11 September 2024
Answered: 7 October 2024

Question

Tom Hayes

LabourBournemouth East

To ask the Chancellor of the Exchequer, if her Department will bring forward the implementation of the five per cent increase in tax relief for UK visual effects in film and high-end TV, with UK visual effects costs exempt from the 80 per cent cap on qual

Answer

James Murray
Qualifying visual effects costs in film and TV are already eligible for the Audio-Visual Expenditure Credit, which provides a tax credit worth 34% of a film or TV company’s production costs. The previous Government announced that from 1 April 2025, UK vis...

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