Tax relief & diversity 

Tax relief is available for British qualifying films.

The Department for Culture, Media and Sport (DCMS) has announced that, from 1 January 2007, all films claiming tax relief will be required to pass a revised Cultural Test for British film.

The Test includes a new section (Section B) entitled Cultural Contribution, under which applicants will be asked to make a case for how their film contributes to 'Cultural Diversity', as well as 'Cultural Heritage' and 'Creativity'.

Cultural Diversity

This reference to 'diversity' is recognising and attaching value to those aspects or dimensions of society relating to gender, ethnicity or national origins, religion or belief, age, sexuality, disability, social and economic background.

Points will be awarded in relation to the degree to which the subject matter of the film explores issues of cultural diversity. Points will also be awarded in relation to the degree to which other factors relating to cultural diversity can be shown to have had an impact on the final content of the film.

One point will be awarded if the film includes a significant representation or reflection of British cultural diversity. Two points will be awarded if the film includes an outstanding representation or reflection of British cultural diversity. For example, points will be awarded where a plot or theme of the film deals with an issue of cultural diversity, where main characters are from an under-represented group or where one of the key film-makers is from an under-represented group and their background can be shown to have had a significant impact on the final content of the film.

Responsibility for the process of qualifying as a British film has passed the UK Film Council. Information about this and other associated topics such as the Cultural Test and tax relief can be found here.