Diversity Tax Breaks – Evidence to the Commons Culture Media and Sport Committee

The following pdf links to the Film Diversity Action Group evidence to the Commons Culture Media and Sport Committee inquiry on British Film and High-End Television.

At the 21 May 2024 Oral Evidence session, Philippa Childs (BECTU) and Marcus Ryder (Film and TV Charity) both called for tax incentives to drive diversity.

The FDAG evidence concluded:

a) While there may be an ethical and moral case for increasing diversity of employment (the issues of fairness and equality of opportunity), what we argue here is that there is also a prudential case (the issues of social mobility, talent development, creativity and economic benefit). 

b) The mechanism to incentivise increased diversity in film and high-end television production already exists in the eligibility criteria for tax credits, which only have to be amended to provide a differential credit for diverse productions. 

c) The measures required to meet the eligibility criteria for the enhanced credit are a matter for the industry to decide. Companies could simply choose not to go down that route and qualify only for the basic credit. 

d) Support mechanisms should be put in place via ScreenSkills’ Film Skills Council and the BFI, in collaboration with the guilds, Equity, BECTU and PACT, and practical measures should be proposed by them to improve the supply of candidates for appropriate training and education. 

e) The Apprenticeship Levy and the Film Skills Fund could provide the financial support needed to implement these practical measures. 

f) While there will always be objections to any new scheme, we do not believe that there is any insurmountable obstacle to the adoption of our proposal. 

g) Increased diversity in film employment will contribute to greater creativity, a larger and much needed pool of talent, and connectivity with a wider audience. Hence, it will foster continued growth and sustainability, while helping to make the wider creative sector a world-leader. 

h) Our proposal addresses the “fitness for purpose” of the current tax regime, the need to “adapt for the future”, to “ensure a strong skills pipeline and retention” in the industry and to support “inclusivity and sustainability”, as called for in the Inquiry’s terms of reference. 

This is the evidence in full

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