Written Question·Treasury·UIN 115682
Film: Tax Allowances
Tabled: 24 February 2026
Answered: 4 March 2026
Question
Dr Danny Chambers
Liberal Democrat — Winchester
To ask the Chancellor of the Exchequer, whether a film can qualify for the AVEC and IFTC tax credits if all other eligible criteria is met but all the images and audio were created by AI.
Answer
Dan TomlinsonDetails on the eligibility criteria for the Audio Visual Expenditure Credit (AVEC) and Independent Film Tax Credit (IFTC) can be found here: https://www.gov.uk/guidance/claim-audio-visual-expenditure-credits-for-corporation-tax. The Government continues t...
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