Written Question·Treasury·UIN 115683
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 her Department is taking to help prevent films that have had their audiovisual material created by generative AI applications from claiming the AVEC and IFTC tax credits.
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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