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CTA2009/S1186

A co-production is a film produced under the terms of an international co-production agreement between two or more countries or authorities.

In the UK, such films are made under:

• a bilateral co-production treaty or
• the European Convention on Cinematic Co-production.

The aim of these agreements is to encourage international co-operation between film makers, working together to produce a film involving the skills and resources of more than one country. Further details, including the text of the relevant agreements, are available on the

One of the benefits of making a film as an official co-production is that the producers are able to have access to the support provided to national films in each of the co-producing countries, including, where appropriate, tax relief. As for other films, a co-production must be certified as a British film in order to be eligible for Film Tax Relief (FTR) (FPC40030).

Co-productions will be certified as British by meeting the requirements of:

• one of the UK’s international bilateral co-production agreements; or
• the European Convention on Cinematographic co-Production (ECCC).

Films made jointly by more than one producer in different countries but outside the terms of these international agreements are not treated as co-productions for the purposes of FTR. Such films can only be certified as British by meeting the requirements of Schedule 1 to the Films Act 1985.