This calculator queries the ScottishFixer MCP server in real time and returns an indicative UK Audio-Visual Expenditure Credit figure. It applies the 34 percent headline gross rate for film and HETV (around 25.5 percent net after corporation tax) and the 39 percent gross uplift for animation, children's TV and qualifying UK independent film under 15 million pounds (around 29.25 percent net), then multiplies by your eligible UK core spend.

It is not tax advice and it does not bind HMRC or the BFI. Real claims turn on the BFI cultural test, the 10 percent UK spend minimum, the qualifying Production Company structure, the per-hour HETV thresholds and the live rates at the time of filing. Use this for budgeting and for shortlisting Scotland against other UK and European jurisdictions. When the brief is real, send it over and we structure properly.

AVEC covers film, HETV, animation and children's TV. UK independent film under 15 million pounds gets the higher 39 percent gross uplift. Adverts, music videos, reality, news and corporate are returned as ineligible.
Your estimate of UK core production spend. At least 10 percent of total core expenditure must be UK-spent. HETV separately needs at least 1 million pounds per broadcast hour and 30-minute minimum slot length.
Tick only for a UK qualifying film with total core budget at or under 15 million pounds. Unlocks the Independent Film Tax Credit's higher 39 percent gross rate. 

      


      
What this tool can't see

      

        
    
          
  • BFI cultural certification. The cultural test, or qualifying co-production status under one of the UK's bilateral treaties, has to land. Most properly structured drama, film and animation projects pass, but the test is real.
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  • 10 percent UK spend minimum. At least 10 percent of total core expenditure must be UK-spent. Spend incurred outside the UK does not count, even if paid by the UK Production Company.
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  • HETV per-hour and slot thresholds. High-end TV needs at least 1 million pounds per broadcast hour and 30-minute minimum slot length. Below that, the project is not HETV for AVEC purposes.
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  • Production Company structure. The claimant must be a UK Film Production Company or TV Production Company (single corporate vehicle per project). International productions either incorporate their own UK FPC/TPC or partner with a service production company that owns the FPC and makes the claim.
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  • Net rate is approximate. The net effective rate (around 25.5 percent for the standard tier, 29.25 percent for the uplift) assumes the 25 percent corporation tax rate. Tax position varies by company.
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  • Transition window. Productions that started principal photography before April 2025 could elect to stay on the old Film Tax Relief / HETV Tax Relief regimes until 31 March 2027. Check which regime your project sits in before filing.
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  • Screen Scotland funding is separate. AVEC sits on top of any Screen Scotland production funding, which is a discretionary award, not a tax credit. Productions shooting in Scotland are a UK shoot for AVEC purposes.
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