TV production and film is an expensive business choices. The need for good content is never-ending. And so, the UK government, in an attempt to attract talent and enhance production, provides tax relief.

To promote the creative film industry, it set up tax incentives to help producers fund production costs. One such relief actively promoted is the Film Tax Relief (FTR), introduced in 2007.

Many big Film Production Companies (FPC) have cited FTR as a significant reason for producing films in the UK.