The receipts

Corrections

Everything we've got wrong and since fixed. Nothing is removed from this page, and entries aren't quietly edited — a corrections log you can prune isn't one.

Spotted something? Tell us — we'd rather be corrected in public than wrong in private.

Was

UK AVEC listed with a headline rate of 25.5%.

Now

Headline 34% gross, 25.5% net after corporation tax at 25%.

Why it mattered: AVEC is a taxable expenditure credit — the 25.5% figure is the net, not the headline. Quoting it as the headline understated the programme and made the comparison with Canada wrong in both directions.

Raised by: Internal research pass

Was

Georgia listed as a flat 30% credit.

Now

20% base plus a 10% uplift for embedding the Georgia promotional logo, with a US$500,000 minimum spend.

Why it mattered: The 30% is not automatic. A production that does not carry the logo gets 20%, which is a materially different comparison.

Raised by: Internal research pass

Was

Listed the 80% qualifying-expenditure cap as applying to all spend.

Now

The 80% cap is lifted for UK VFX costs, which also attract an enhanced 39% rate.

Why it mattered: Missing this understated the UK considerably for any production with meaningful VFX — one of the cases where the UK genuinely beats Canada.

Raised by: Internal research pass

Compare provinces
Was

The interactive map linked to comparison URLs built from map position.

Now

All pair URLs are built from a single canonical helper shared with the page generator.

Why it mattered: Fifteen of twenty-eight comparison pages returned 404 from the map. The map ordered provinces geographically while pages were generated in rate order.

Raised by: Reported by a reader

Related

Rate and rule changes at the source — as opposed to our own errors — are logged separately.