Basis of opinion

I/We have received all the information and documents necessary to enable me/us to ascertain the amount of production expenditure and the labour costs (as defined in paragraphs 4 and 6 respectively, of Schedule 1 to the Films Act 1985) of the film. This includes a proper and reasonable proportion of any annual salaries and fees to be attributed directly to the making of the film, and the allocation of these, in accordance with the requirement of paragraphs 4 and 7 of that Schedule regarding a film to be certified as a British film. My/Our work included examining, on a test basis, evidence relating to the amounts in the application and an assessment of the significant estimates and judgements, made by the applicant in preparation of the application.

On the basis of such examination, I/we report that in my/our opinion, not less than:

i. 70% of the production expenditure incurred in the production of the film was incurred on film production activity carried out in the United Kingdom; and ii. either a. 70% of the total labour cost remaining [after deducting the cost of one person from the total labour cost - delete as applicable] represents payments paid or payable in respect of the labour of citizens of or persons ordinarily resident in the Commonwealth, a member State or a country with which the European Community has signed an association agreement; or b. 75% of the total labour cost, remaining after deducting the cost of two persons from the total labour cost, at least one of whom was engaged as an actor or actress and in no other capacity, represents payments paid or payable in respect of the labour of citizens of or persons ordinarily resident in the Commonwealth, a member State or a country with which the European Community has signed an association agreement.

The auditors' report should be addressed to:

The Secretary of State for Culture, Media and Sport

Department for Culture, Media and Sport

2-4 Cockspur Street

London SW1Y 5DH

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Film Making

Film Making

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