2. What are the 31 cultural test points ?
A Cultural Content D Cultural Practitioners
A1 D1
Film set in the UK Director
4 1
A2 D2
Lead characters British citizens or residents Scriptwriter
4 1
A3 D3
Film based on British subject matter or underlying material Producer
4 1
A4 D4
Original dialogue recorded mainly in English language Composer
4 1
Total Section A D5
16 Lead Actors
1
B Cultural Contribution D6
Film represents/reflects a diverse British culture, British heritage or Majority of Cast
British creativity 1
4 D7
Total Section B Key Staff (lead cinematographer, lead production designer, lead
4 costume designer, lead editor, lead sound designer, lead visual effects
C Cultural Hubs supervisor, lead hair and makeup supervisor)
C1 1
Studio and/or location shooting/ Visual Effects/ Special Effects D8
2 Majority of Crew
C2 1
Music Recording/Audio Post Production/Picture Post Production Total Section D
1 8
Total Section C TOTAL ALL SECTIONS (pass mark 16)
3 31
3. Why is the points system useful ?
Qualifying as a British film via the Cultural Test provides a number of advantages;
productions are eligible to apply for British Film Institute funding and for the benefits of the
UK's tax relief system.
Value of UK tax relief
For films with a total core expenditure of £20 million or less, the film production company
can claim payable cash rebate of up to 25% of UK qualifying film production expenditure;
For films with a core expenditure of more than £20 million, the film production company can
claim a payable cash rebate of up to 20% of UK qualifying film production expenditure;
We have an example of a British film claiming tax relief to download (in related media on the
right hand side of this page).
Accessing UK tax relief
Tax relief is available for British qualifying films. Films must either pass the Cultural Test or
qualify as an official co-production;
Films must be intended for theatrical release;
Films, including those made under official co-production treaties, must reach a minimum UK
spend requirement of 25%;
Tax relief is available on qualifying UK production expenditure on the lower of either:
80% of total core expenditure; or the actual UK core expenditure incurred.
Note: There is no cap on the amount which can be claimed.
The FPC responsible for the film needs to be within the UK corporation tax net.
4. European Certificate of British Nationality
Obtaining an European Certificate
of British Nationality (formerly
known as EC Certificate) from the
BFI may give producers more
opportunities to exhibit your
production in Europe. Some EC
countries have quotas on the
number of non-EC films exhibited
in their countries, so a European
Certificate of British Nationality
can help you qualify for screen
quota and get your film shown.
