To be considered a British film, a film must pass a cultural test administered by the UK film council. The test contains 31 points across 4 sections - cultural content, cultural contribution, cultural hubs, and cultural practitioners. A film needs at least 16 points to pass the test. Being designated a British film provides tax relief for film production companies of up to 25% for films spending less than £20 million or 20% for films spending more. In addition to passing the cultural test, British films must be intended for theatrical release and have minimum UK production spending of 25%.