Source · Select Committees · Digital, Culture, Media and Sport Committee

Recommendation 5

5

Introduce 25% tax relief for P&A costs of films claiming Independent Film Tax Credit.

Recommendation
In the Autumn 2025 Budget, the Government should introduce a 25% tax relief for the Prints & Advertising (P&A) costs of films claiming the Independent Film Tax Credit, to support the distribution and exhibition of British films. (Recommendation, Paragraph 27)
Government Response

A response document is linked to this report, dated 3 July 2025. Response attribution to this recommendation has not been verified. Read the response document ↗