British films and tax relief
Useful information on qualifying your film as British; under the Cultural Test, a bi-lateral co-production treaty, or the European Convention.
Films can qualify as British in one of three ways. They must meet the requirements of one of the following:
- One of the UK's official bilateral co-production treaties; or
- The European Convention on Cinematographic Co-production; or
- The Cultural Test (Schedule 1 to the Films Act 1985).
The following pages on our website have important information that you should read:
- Co-production: Information on qualifying as a British film via the UK's official bi-lateral co-production treaties or the European Convention
- Cultural Test: Information on qualifying as a British film using the Cultural Test.
- Tax relief: Information on the UK's system of tax relief for British Films.
- European Certificate of British Nationality: Information on qualifying for a European Certificate of British Nationality.











