Under the BFI cultural test, a film counts as British for UK tax purposes if it scores at least 18 of the 35 available points. Points are awarded for a film’s story, setting and language, its cultural contribution, where the work was done and who made it. The other way to qualify is as an official co-production under one of the UK’s international treaties. Either route gives a production access to the Audio-Visual Expenditure Credit (AVEC), the main UK tax incentive for film, which is worth 34% of qualifying spending at the standard rate.
This explainer covers how the BFI cultural test for film works, what each section rewards and why it matters for producers, as of October 2026. The figures come from the British Film Institute, which certifies films as British on behalf of the government. Rates and thresholds can change, so check the BFI’s current guidance before relying on them.
What the BFI cultural test is for
“British film” sounds like a matter of taste, but in policy terms it has a precise meaning. The cultural test is a points system used to decide whether a project is culturally British enough to receive public support. A production that passes can claim AVEC or the Enhanced AVEC for lower-budget films, also known as the Independent Film Tax Credit (IFTC). Passing is also one of the conditions for applying to the BFI Filmmaking Fund.
The BFI’s Certification Unit assesses applications. It also advises on the UK’s bilateral co-production treaties and on the European Convention on Cinematographic Co-production, which provide the alternative route. Separate cultural tests exist for high-end television, animated television, children’s television and video games. This guide covers only the test for feature films.
How the points add up
According to the BFI, the test has four sections with a combined total of 35 points, and a project needs 18 to pass:
- Section A, cultural content: up to 18 points
- Section B, cultural contribution: up to 4 points
- Section C, cultural hubs: up to 5 points
- Section D, cultural practitioners: up to 8 points
Because more than half the marks sit in Section A, what a film is about and how it is told counts for a great deal. A film that scores heavily there needs only a few more points from the other sections to pass.
Section A: cultural content
This section looks at the film itself. The BFI’s summary sets out four criteria:
- A1, setting: up to 4 points if the film is set in the UK or a European Economic Area (EEA) state.
- A2, characters: up to 4 points if the lead characters are British or EEA citizens or residents.
- A3, subject matter: 4 points if the film is based on British or EEA subject matter or underlying material, such as a novel.
- A4, language: up to 6 points if the original dialogue is recorded mainly in English, an indigenous UK language or an EEA language.
The test still refers to EEA countries as well as the UK. In practice, a story set in France or Germany can score points here, not only one set in Britain.
Section B: cultural contribution
Up to 4 points go to a film that shows British creativity, British heritage or diversity. This is the most subjective part of the test, and applicants usually explain in their own words how the project meets it.
Section C: cultural hubs
This section is about where the work happens. Points are available if at least half of the principal photography or special effects work takes place in the UK, and separately if at least half of the visual effects are done here. Extra credit is available when at least 80% of that work is UK-based, and a further point goes to music recording, audio post-production or picture post-production carried out in the UK. The BFI caps the section at 5 points overall.
Section D: cultural practitioners
The final section asks who made the film. Its eight criteria check whether UK or EEA citizens or residents fill key roles:
- one of the three lead directors
- one of the three lead scriptwriters
- one of the three lead producers
- one of the three lead composers
- one of the three lead actors
- at least half of the cast
- at least one of seven key heads of department: cinematographer, production designer, costume designer, editor, sound designer, visual effects supervisor, and hair and make-up supervisor
- at least half of the crew
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What passing the cultural test unlocks
The UK’s old film tax relief was replaced on 1 January 2024 by AVEC, an expenditure credit. As of October 2026, the BFI lists these rates:
- Standard AVEC for film: a taxable credit of 34%.
- Animated film: a taxable credit of 39%.
- Enhanced AVEC (IFTC): a taxable credit of 53% for qualifying lower-budget films.
Being certified British is not enough by itself. To claim AVEC, a film must also be intended for cinema release, and at least 10% of its core expenditure must be UK spending. The credit is calculated on qualifying UK production expenditure, which is the lower of 80% of total core expenditure or the UK core expenditure actually incurred. There is no cap on the amount claimed. The company making the film must be within the UK Corporation Tax net, and claims are handled by HMRC rather than the BFI.
The extra conditions for the Independent Film Tax Credit
The enhanced rate is aimed at independent British features. According to the BFI, a film must have started principal photography on or after 1 April 2024 and have total core expenditure of no more than £23.5 million. The 53% rate applies only to the first £15 million of core spending, and films above £23.5 million can claim only the standard credit. A film must also have a “creative connection” to the UK: its lead director or lead writer must be a British citizen or UK resident, or it must be an official co-production. The enhanced credit could be claimed from 1 April 2025.
Productions using the standard 34% rate may also be able to claim an additional visual effects credit on qualifying spending from 1 January 2025. This is not available to films claiming the enhanced rate. The BFI also notes that the old tax reliefs end completely on 1 April 2027, after which every production must claim under the expenditure credit system.
How to apply for British certification
Certification happens in two stages, both through the BFI’s online portal.
- Interim certification can be sought before or during production, so that a company can claim the credit while still shooting.
- Final certification is applied for once the film is complete and ready for an audience.
Applicants supply supporting documents, including the shooting script, a synopsis or treatment, the shooting schedule, the budget or final cost report and a signed statutory declaration. At the final stage they also provide a viewing link. Auditor’s reports are needed in some cases, for example when claiming points in Sections C and D or applying for the enhanced credit. Since 1 July 2025 these reports must come from an accountant on the statutory auditor register. Since 1 June 2026, company directors have also had to complete identity verification.
The BFI says applications currently take six to eight weeks to process, and it advises producers working to a deadline to apply early. It also publishes a spreadsheet of films that have been certified as British through the cultural test.
Is the cultural test the same as BAFTA’s “British” rules?
No. Awards bodies set their own definitions. For its Outstanding British Film award, BAFTA uses a separate points system. A film must score at least 60% of the available nationality points for its writers, directors and producers, and it must have a British director or writer. A film can therefore be certified British for tax purposes without being eligible for that BAFTA award, or the other way round.
The question of who counts as a British filmmaker comes up again and again in debates about the industry’s growth, from ministers praising the UK’s film boom to producers’ warnings about rising production costs.
This article is general information about how the system works, not tax, financial or legal advice. Producers should take professional advice on their own projects.
Frequently asked questions
What is the pass mark for the BFI cultural test?
A film needs 18 of the 35 available points to pass and be certified as British.
Does a British film have to be set in Britain?
No. Setting is only one criterion, and the test also gives points for stories set in EEA countries. A film can make up the points through its language, subject matter, cast and crew, and the places where it is shot and finished.
Is there another way to qualify besides the cultural test?
Yes. A film can qualify as an official co-production under one of the UK’s bilateral treaties or the European Convention on Cinematographic Co-production. Co-productions are also assessed through the BFI.
How much is the UK film tax credit worth?
As of October 2026, standard AVEC for film is a taxable credit of 34% of qualifying expenditure. Animated films receive 39%, and lower-budget films that qualify for the Enhanced AVEC (IFTC) can receive 53% on up to £15 million of core spending.
Sources: BFI, The cultural test for film (accessed 28 October 2026); BFI, Summary of points: cultural test for film (accessed 28 October 2026); BFI, About UK creative industry expenditure credits (accessed 28 October 2026); BFI, Apply for British certification and expenditure credits (accessed 28 October 2026); BAFTA, EE BAFTA Film Awards 2027 rules (accessed 28 October 2026).
