Invest in the Film Through the UK
Enterprise Investment Scheme (EIS)
(About the EIS Investment Opportunity)
government supported investment
opportunity in British independent film.
The Enterprise Investment Scheme (EIS) encourages investment into early‑stage UK companies by offering tax reliefs to eligible investors. Our production company qualifies for EIS, allowing investors to support the film while benefiting from these incentives.
This page provides an overview only. It is not a financial promotion and does not constitute investment advice. Prospective investors must seek independent professional guidance.
Understanding the Enterprise Investment Scheme
Government‑Backed Incentive
EIS supports innovative UK companies by offering tax reliefs to eligible investors.
Designed for Creative Industries
Independent film production companies often qualify due to their developmental and creative nature.
Investor Protection Measures
EIS includes strict rules to ensure transparency and proper use of funds.
Compliance Note:
Eligibility must be confirmed with a qualified adviser.
(EIS Tax Reliefs (Subject to Eligibility))
Potential Tax Reliefs
Available Under EIS
Discover how eligible EIS investments may offer valuable tax advantages while supporting the development of Stone Court House and its future creative projects.
On the amount invested, subject to HMRC rules.
Losses may be offset against income tax.
Gains reinvested into EIS‑qualifying shares may be deferred.
Some investments may be applied to the previous tax year.
No CGT on profits if shares are held for at least three years.
No CGT on profits if shares are held for at least three years.
Compliance Note: Tax reliefs depend on individual circumstances and may change.
(UK FILM TAX CREDITS (CITR))
UK Government Film
Tax Credits (Creative Industry Tax Relief)
The UK offers one of the world’s most competitive film tax incentives. Our film qualifies for UK Film Tax Relief (FTR) under the Creative Industry Tax Relief scheme.
Up to 25% Cash Rebate
Qualifying UK production expenditure can receive a cash rebate of up to 25%.
No Cap on Claims
There is no upper limit on the amount that can be claimed.
Compliance Note:
Exact tax credit amounts depend on qualifying expenditure and HMRC approval.
Cultural Test Qualification
British independent films typically pass the cultural test or qualify as official co‑productions.
Paid Directly to the Production Company
Paid Directly to the Production Company
Example for a £3–5m Film:
- £3m budget → approx. £750k tax credit
- 4m budget → approx. £1m tax credit
- £5m budget → approx. £1.25m tax credit
This significantly reduces the net cost of production.
(Film Budget Facts (£3–5m Range))
Realistic Budgeting
for a £3–5m Independent Film
A film in this range typically includes:
- Development (£150k–£250k) Scriptwriting, legal, casting, research.
- Pre‑Production (£400k–£600k) Locations, production design, scheduling, insurance.
- Production (£1.8m–£2.8m) Cast, crew, equipment, sets, transport, catering.
- Post‑Production (£800k–£1.2m) Editing, sound, score, VFX, colour grading.
- Marketing & Distribution (£500k–£800k) Trailer, posters, PR, festival submissions, deliverables.
- Contingency (10%) (£300k–£500k) Total: £3m–£5m Minus up to 25% tax credit, reducing the effective cost.
(Investment Structure)
How the EIS
Investment Works
Investment is made into a dedicated Special Purpose Vehicle (SPV) created solely for the production of [Film Title].
Funds are used for:
Development
Pre‑production
Production
Post‑production
Marketing & distribution
Contingency
HMRC EIS advance assurance is sought before investment opens.
(Why This Film?)
A commercially strong
and culturally important project.
A commercially strong and culturally significant project with lasting value, meaningful impact, and strong investment potential.
Multi‑Platform Ecosystem
Book sales, podcast engagement, and supporter programme build early momentum.
Strong International Appeal
True‑story films perform well across streaming platforms.
Experienced Production Team
Led by Saban and Stone Court House Productions.
Risk Disclosure (Mandatory)
Important Information for Prospective Investors
Investing in early‑stage companies involves risk:
- You may lose some or all of your investment.
- Shares are illiquid and may be difficult to sell.
- Tax reliefs depend on individual circumstances and may change.
- Past performance is not a guide to future results.
Prospective investors must consult an FCA‑regulated adviser.
(Next Steps)
Interested in
Learning More?
A commercially strong and culturally significant project with lasting value, meaningful impact, and strong investment potential.