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Audio-Visual Expenditure Credit (AVEC) — crew briefing

From 1 April 2025 new UK film and TV productions claim Audio-Visual Expenditure Credit (AVEC) rather than the old film/HETV tax reliefs; remaining productions must switch by 1 April 2027. Headline rates (gross, before corporation tax) include 34% for most film and HETV, 39% for children’s/animation, and 53% for certified independent/low-budget film (claimable from April 2025). An additional VFX credit at 39% on qualifying UK VFX costs (from spend on or after 1 January 2025) sits outside the usual 80% cap for standard-rate productions. Crew do not claim AVEC — production companies do — but certification, UK spend and VFX location decisions affect where work is placed. Guidance only; use GOV.UK and BFI for current rules.

Sources

• https://www.gov.uk/guidance/claim-audio-visual-expenditure-credits-for-corporation-tax
• https://www.bfi.org.uk/apply-british-certification-expenditure-credits/about-uk-creative-industry-expenditure-credits
• https://www.gov.uk/government/publications/corporation-tax-additional-tax-credit-for-visual-effects-vfx-expenditure/additional-tax-relief-for-visual-effects-vfx

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