Cultural Test, Treaties and Conventions

Qualifying your film as British under the cultural test for film means you can access UK film tax relief. It is also one of the criteria needed to apply to the BFI Film Fund.

For more information visit the BFI website.

Qualifying as a British film, high-end television programme, animation programme or children’s television programme under one of the UK’s official co-production treaties allows you to access UK tax relief. For film it also allows you to apply to the BFI Filmmaking Fund.

The UK currently has active bi-lateral treaties with:

Australia, Brazil, Canada, China, France, India, Israel, Jamaica, Morocco, New Zealand, Occupied Palestinian Territories, South Africa.

The UK is a signatory to the European Convention on Cinematographic Co-production. There are two versions in force. The agreement being used must be in force in each co-producing country. View the agreements and list signatories below.

• European Convention – CETS. 147
• Revised European Convention agreement – CETS. 220