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CREC091000 - Commencement and transition: commencement

AVEC and VGEC can be claimed on expenditure incurred from 1 January 2024. 

Initially, they are optional. Companies can continue to claim the former tax reliefs instead if they wish. 

The former reliefs are: 

  • Film Tax Relief 

  • High-End Television Tax Relief 

  • Animation Tax Relief 

  • Children’s Television Tax Relief 

  • Video Games Tax Relief 

AVEC and VGEC become mandatory for new productions from 1 April 2025. 

For productions which have begun before 1 April 2025 but not yet started principal photography (for film and TV) or entered the production phase (for video games) by that date, expenditure incurred from 1 April 2025 is only eligible for AVEC or VGEC. 

The former tax reliefs will cease on 1 April 2027. Expenditure incurred from that date can only be relieved under AVEC or VGEC, for all productions.