Please Note:

As from 1 July 2010, this site will no longer be updated and will be retained for Archive purposes only.

For the latest information on the arts, screen and creative industries in Scotland please visit:
Film Tax Relief

A new system of film tax relief was implemented in January 2007.

The new tax credit strongly encourages UK-based producers to work within the UK and to focus on aspects of British culture.

In terms of benefit to Scotland, the tax credit helps Scottish Screen continue to support indigenous talent and production, as well as to encourage productions to shoot in Scotland.

The main highlights of the tax relief mean that:

The UK Film Council can provide full advice and guidance on applying for Film Tax Relief. Details are available in full from their website at

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