BIM56125 - Film and audio products: qualifying films: transitional relief
The effect of the provisions introduced by FA02/S99 was to cut
out a significant amount of products that met the previous
definition of a qualifying film. Some of these had been
commissioned and were either in or near production on 17 April
2002. In many cases these films were TV dramas that had been
financed on the basis that the film relief would be accessed when
the film was complete. Special transitional rules were introduced
for TV dramas in this position.
The more restricted definition of film does not apply to such
productions provided the following conditions are met:
- The film must be a drama. For this purpose a drama does not include anything in the nature of:
- an advertisement or promotional film,
- a discussion programme, news or current affairs programme, quiz show, panel show, variety show or similar entertainment,
- a training film.
- A film of a live event or of a theatrical or artistic performance given otherwise than for the purpose of being filmed is also excluded from the definition of drama.
Drama includes a documentary involving the dramatic reconstruction of events if the dramatic content forms 50% or more of the running time. Drama also includes animated drama or a comedy drama, such as a sitcom, but does not include light entertainment, such as stand up comedy or a sketch show.
- The average production expenditure per hour of running time of the completed film must be greater than £500,000. It is the running time excluding commercial breaks that is the measure. For example, a drama made for a one-hour slot on commercial television may have a running time of 45 minutes. If the drama cost £420,000 to make it will meet the conditions because the average cost per hour of running time will be £560,000 (£420,000 x (60 / 45)).
- The film must have been commissioned on or before 17 April 2002.
- The first day of principal photography must have been on or before 30 June 2002.
