What is a British film?

Alternatively 75% of the total labour cost, after deducting the cost of two non-EU/EEA etc or non-Commonwealth persons (including one actor) must have been paid to citizens or residents of the EU/EEA or Commonwealth or Association Countries. No more than 10% of the playing time of the film should be visual images from a previously certified film or from a film by a different maker.

These points can be summarised as:

• The film must be made by a British company or subject;
• All studio scenes must be shot in British empire studios;
• 75% of labour costs must go to British subjects (excluding one foreign actor or producer);
• the author of the film must be British.

Some examples of the last type of these films are Notting Hill and Bridget Jones’ Diary.

Co-production agreements allow a film to qualify as a national film in all the countries which are party to the agreement being used. Co-production films are therefore eligible for the benefits available for national films in those countries. The agreements also allow producers to share the substantial economic and artistic risks involved in film production.

The producer from each country involved in a co-production is responsible for raising a share of the total production cost.

These can be summarised as:

• Majority UK Productions. Where "the cultural and financial background is from the UK and the majority of personnel is British";
• Majority UK Co-Productions. Where "although there are foreign partners there is a UK cultural content and a significant amount of British finance and personnel";
• Minority UK Co-Productions. "Foreign (non-US) films in which there is a small UK involvement in finance or personnel";
• "American films with UK creative and/or part financial involvement".

An example of the first type of co-production film is Purely Belter. Which featured an all English cast, English settings and culture, but some European money.