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INDUSTRIE Royaume-Uni

Le nouveau système de crédit d'impôts pour le cinéma entrera en vigueur le 1er avril

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- In English: Le ministre de l'Économie britannique confirme l'approbation de la Commission européenne et l'industrie cinématographique salue ces changements

Le nouveau système de crédit d'impôts pour le cinéma entrera en vigueur le 1er avril

Cet article est disponible en anglais.

A new look film tax credit will come into effect in the UK from April 1. George Osborne, Chancellor of the Exchequer said in Parliament during his budget speech that the European Commission has approved the extension of the film tax credit. Film tax Relief will be now be available at 25% on the first £20 million of qualifying production expenditure and 20% thereafter, for small and large budget films.

The minimum UK expenditure requirement will be reduced from 25% to 10% to encourage further investment in the UK and benefit visual effects and wider industry, helping UK independent production companies by encouraging minority co-productions where the UK spend is less than 25%.

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The cultural test will be modernised. It will be expanded to allow for European as well as British culture, in line with other creative content tax reliefs. The test will also include an increase in the points available for principal photography, special effects, visual effects and English language.

Adrian Wootton, Chief Executive of the British Film Commission and Film London, said, “These changes will make the UK’s world-class production industries even more attractive and accessible to international and British filmmakers and further build on and expand the UK’s business prospects. It’s also important to note the hugely positive impact of the tax relief changes on the UK’s international co-production prospects, opening up opportunities with a wide range of international territories.”

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(Traduit de l'anglais)

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