Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of introducing tax breaks for the training budgets of craft organisations in the film and high-end television sector.

The Government recognises the importance of the film and high‑end television sector, including the highly skilled craft workforce that underpins its success.

The Government supports film and high‑end television productions through the Audio‑Visual Expenditure Credit (AVEC), which provides a generous tax credit worth 34 per cent of UK production costs, or 39 per cent for animation and children’s television. Independent films (those with a UK lead writer or director and budgets under £23.5 million) are also eligible for an enhanced AVEC rate of 53 per cent on up to £15 million of core expenditure. These reliefs help attract inward investment, sustain employment, and support skills development across the sector. Whilst there is no specific exclusion of training costs, all qualifying production costs have to be incurred on pre-production, principle photography and post-production. Training costs would usually fall outside of this.

In addition to tax reliefs, skills and training in the screen sector are supported through targeted funding programmes led by the Department for Culture, Media and Sport (DCMS) and its arm’s‑length bodies. Film and high‑end television are priority sub‑sectors within the Government’s Industrial Strategy, and DCMS has committed to a £75 million Screen Growth Package to support skills, talent development, and long‑term growth across the UK.

There are a wide range of factors to consider when introducing new tax reliefs or expanding existing ones, including their effectiveness in meeting policy objectives, how well targeted the support would be, the impact on complexity in the tax system, and the cost to the Exchequer.