Screen Scotland is the dedicated national partnership for screen in Scotland, delivered through Creative Scotland with Scottish Enterprise, Highlands and Islands Enterprise and other partners. It funds film and TV development and production, and provides locations support including a digital library of 180,000 location images and listings of available production, office and studio/build spaces.
Filming incentives
- Rate
- 25.5-39.75% net (AVEC/IFTC)
- Credit type
- Payable Expenditure Credit (refundable)
- Min. spend
- 10% of core expenditure in UK
Figures describe the United Kingdom program, not this office. Incentive terms change with legislation: confirm current rates, caps, and eligibility with the office before budgeting.
Checked against official sources 23 July 2026
Full United Kingdom incentive breakdown, estimator & comparisonScreen Scotland offers multiple funding programmes including the Film Development and Production Fund, Broadcast Content Fund, Production Growth Fund, and Professional Development Fund; UK national film tax relief also applies.
Official incentive details