Cashback Rebate starting from 35%++

Regional and International Production and/or Production Services Companies who have commenced principal photography after 1 September 2012 and who meet the Rebate Guidelines’ eligibility requirements for the:

• Applicant Profile
• Project Formats
• Minimum ADQPE
• Content Approval

The Rebate will be administered by the Abu Dhabi Film Commission (“ADFC”).

The Rebate became effective as of 1st September 2012.

It offers a Standard Rebate of 35% on Abu Dhabi Qualifying Production Expenditure (ADQPE) with the potential for eligible productions to claim up to 50% Enhanced Rebate on qualifying spend in Abu Dhabi based on a clear set of criteria which is linked to a points system.

Standard Rebate of 35% (*indicated formats are subject to special pre-approval by ADFC):

Feature Films:

• Narrative Feature Films

• Documentary Feature Films (intended for Theatrical Release)*

• Animated Feature Films

• IMAX® Films

Television Programme or Series:

• High-End Television Drama Series

• Narrative Single Television Drama / Comedy

• Narrative Drama / Comedy Series

• Single Documentary*

• Documentary Series*

• Single Animation

• Animated Series

Short Form Content:

• Short Films

• TVCs

• Music Videos*

Entertainment Shows*:

• Reality Shows*

• Game Shows*

Enhanced Rebate of up to 50%:

Feature Films:

• Narrative Feature Films

• Animated Feature Films

• IMAX® Films

Television Programme or Series:

• High-End Television Drama Series

• Narrative Single Television Drama / Comedy

• Narrative Drama / Comedy Series

• Single Animation

• Animated Series

Yes. In order to obtain an approximate indication of the level of the Rebate to which they may be entitled, applicants can provide all the necessary financial information (including budget, shooting schedule and completed ADQPE Rebate Budget Worksheet) in advance of submitting a full application.

There is a list of Abu Dhabi registered production service companies on our website.

For scripted or non-scripted content which requires the approval of the Media Council and/or CMA, a preliminary review can be requested via ADFC as early as possible in order to ascertain potential Rebate eligibility. ADFC shall notify Applicant whether Media Council and/or CMA approval is required.

Applications for the Rebate should be received at least 30 business days before commencement of principal photography in Abu Dhabi Principal photography must start within 90 days of issuance of the Interim Certificate, subject to extension at the discretion of ADFC, by up to a total of one hundred and twenty (120) days as the result of delays caused by bona fide events.

Please note that Applicants must obtain an Interim Certificate during pre-production (i.e. before commencing principal photography) for Production Only Projects and Production and Post-Production Projects, and prior to the start of any approved post-production activity taking place in Abu Dhabi for Post-Production Only Projects.

Post-Production only projects are subject to special pre-approval by ADFC. Projects do not have to be filmed in Abu Dhabi to qualify for the Post-Production only Rebate. Projects that are using Abu Dhabi-based and suitably licensed post-production services provider(s), as part of a co-production or facilitation agreement, can also apply for the Rebate.

• News and current affairs.

• Magazine shows, Infotainment, talk shows and lifestyle programming.

• Productions with a primary purpose of fund-raising.

• Training or in-house corporate advertising/promotions.

• Sports and public events coverage.

Content Approval

• Applicant company applies for Media Council and/or CMA content approval (as advised by ADFC).
  
  

Interim Certificate

• Full Interim Certificate Rebate Application pack is submitted by Applicant company at least thirty (30) business days prior to principal photography in Abu Dhabi.

• ADFC assesses full application and acceptability of submitted documentation prior to obtaining approval.

• ADFC issues Interim Certificate for production.

• Principal photography must commence within ninety (90) days of the date of the Interim Certificate, subject to extension at the discretion of ADFC, by up to a total of one hundred and twenty (120) days as the result of delays caused by bona fide events.
  
  

Final Certificate

• Audited Expenditure Statement with corresponding Auditor’s Working Sheet, signed sworn statement(s) provided by Applicant and Producer within one hundred and eighty (180) days of the completion of production and post-production (as applicable).

• Sample footage, Visual Material, or rushes in electronic format (as requested by ADFC) and a first fine cut of the production.

• ADFC reviews completed Audited Expenditure Report and supporting documentation within (60) business days and if there are no questions or additional information required, will issue a Final Certificate within (15) business days following the expiry of the assessment period.
  
  

Payment

• Following review of a completed Audited Expenditure Statement, supporting documentation, and issuance of a Final Certificate, payment will be made to the Abu Dhabi registered Applicant company within thirty (30) business days of issue of the Final Certificate.

Please see appendices 2 and 4 in the Rebate Guidelines for a complete list of requirements. In summary, the main requirements are:

Scripted Productions:

• Latest draft of the shooting script

• Synopsis/Treatment

• Copy of applicable content approval

• Full production and post-production (as applicable) schedule

• Full itemized production budget with corresponding ADQPE rebate worksheet for the production expenses in Abu Dhabi

• Copy of the executed agreement between the applicant and the international financier(s) of the production (where applicable)

• Copy of production services agreement between Applicant company and Production company (where applicable)

• Copy of relevant production insurance binder, including proof of Public Liability Insurance and Workers Compensation Liability (does not apply to post-production projects)

• Current trade license of Applicant Company
  
  

For Non-Scripted Productions:

• Synopsis/Detailed treatment

• Copy of applicable content approval

• Full production and post-production (as applicable) schedule

• Full itemized production budget with corresponding ADQPE rebate worksheet for the production expenses in Abu Dhabi

• Copy of the executed agreement between the applicant and the international financier(s) of the production (where applicable)

• Copy of production services agreement between Applicant company and Production company (where applicable)

• Copy of relevant production insurance binder, including proof of Public Liability Insurance and Workers Compensation Liability (does not apply to post-production projects)

• Current trade license of Applicant Company
  
  

For Television Commercials (TVCs):

• Storyboard(s), and/or treatment

• Copy of applicable content approval

• Full production and post-production (as applicable) schedule

• Full itemized production budget with corresponding ADQPE rebate worksheet for the production expenses in Abu Dhabi

• Copy of the executed agreement between the applicant and the international financier(s) of the production (where applicable)

• Copy of production services agreement between Applicant company and Production company (where applicable)

• Copy of relevant production insurance binder, including proof of Public Liability Insurance and Workers Compensation Liability (does not apply to post-production projects)

• Current trade license of Applicant Company
  
  

For Post-Production:

• Final version of the shooting script

• Synopsis, Treatment(s) and/or Storyboard(s) (as applicable)

• Copy of applicable content approval

• Post-production schedule

• Full itemized production and post-production budget with corresponding ADQPE rebate worksheet for post-production expenses in Abu Dhabi

• Copy of post-production services agreement between Applicant company and Production company (where applicable)

• Current trade license of Applicant Company

Submit a completed online application form through the ADFC website. For any questions contact us via email at: rebates@film.gov.ae.

Once all relevant information has been received, and the application has been approved, an Interim Rebate Certificate should be issued within 30 business days.

The Rebate is calculated on the total ADQPE for the pre-production, production, and/or post-production of the project. Our website hosts an ADQPE worksheet for the applicant to fill in.

Please see Clause 4 of the Rebate Guidelines for a specification of ADQPE. In summary the main areas are:

Pre-Production, Production and Post-Production expenditures incurred in Abu Dhabi, including:

• Fees paid to below-the-line crew only for the period for which the services are provided in Abu Dhabi (see Appendix 3 of the Rebate Guidelines for a non-exhaustive list)

• Per diems of up to US $100 (AED 367.35) per person per day for the period during which the person is providing services in Abu Dhabi

• Equipment rental fees for equipment that is supplied by a supplier registered in Abu Dhabi and holding a current trade license for the relevant activity

• Budgeted production costs (hire of extras, location rental, set building, accommodation, transportation, production and post-production services)

• General business overhead costs only:

• For payments to authorized Abu Dhabi-registered suppliers and

• To the extent that they are wholly incurred in respect of the production in Abu Dhabi

• International travel costs if booked via a travel agency located in the Creative Media Authority – Abu Dhabi

• Professional advisors who are registered in Abu Dhabi (legal, accountancy, payroll services and audit fees) to the extent that the fees apply wholly to the Abu Dhabi elements of the production (including costs for the preparation of the Rebate documentation)

• Cost of insurance policies (such as worker’s compensation, third party liability and production insurance) that are sourced and paid via an Abu Dhabi based broker and which are taken out in respect of production or post-production activity in Abu Dhabi
  
  

Except in relation to below-the-line crew fees, all payments that qualify for ADQPE must be paid to a supplier registered in Abu Dhabi and holding a current trade license for the relevant activity. The Rebate Guidelines provide more detailed information about ADQPE.

• Fees paid to cast members, other above-the-line personnel: executive producers, producers, directors, casting directors, talent agencies, consultants, stunt performers and screenwriters
• Equipment depreciation costs
• Purchase or long-term leasing of land and related costs
• Financing expenditures (bank/credit card charges, currency exchange fees and adjustments and interest payments)
• Legal work on a Production and Investment Agreement (including debt and equity)
• Insurance policy costs related to errors and omissions and completion bonds
• Payroll fees or taxes for cast, crew and extras
• Expenditures that are dependent on the production’s commercial performance and its earnings such as:
  • Any form of contingent deferred payment
  • Payments dependent on any form of profit to be derived from the production
  • Amounts payable in relation to any form of residual payment under any entertainment industry union or guild agreement
• Advances
• Gifts and entertainment expenses (cast perks, gifts, entertainment and gratuities)
• Publicity and marketing costs
• Purchase of capital goods
• VAT

Labour costs relating to contracting below-the-line UAE resident crew, with valid UAE residence, freelancer visas or short-term work visa/employment entry permit, and production and post-production services with suitable Abu Dhabi licensed providers for the period in which the services are provided in Abu Dhabi; per-diems of up to US $100 (AED 367.35) per person per day for services in Abu Dhabi. The Rebate Guidelines provide more detailed information about ADQPE.

Fees paid to above-the-line personnel (executive producers, producers, directors, casting directors, talent agencies, consultants, stunt performers and screenwriters) do not qualify as ADQPE.

International travel costs do qualify for the Rebate if booked via a travel agency located in Creative Media Authority. Accommodation booked in the Emirate of Abu Dhabi qualifies.

Air Freight charges qualify, if booked through an Abu Dhabi company. However, applicable customs charges and bonds levied on the temporary importation of goods do not qualify for the Rebate.

General business overhead costs such as office rental and utilities do qualify as ADQPE but only for payments to authorized Abu Dhabi-registered suppliers and to the extent that they are wholly incurred in respect of the applicable production in Abu Dhabi.

Costs associated with hospitality or events are not eligible. Capital purchases are not eligible.

The maximum Rebate payments available for Qualifying Projects are:

The minimum ADQPE spend amounts for Qualifying Projects are:

The final audit will confirm the overall ADQPE and the amount of the Rebate. If the estimated production spend in Abu Dhabi is greater than the Interim Rebate Certificate, the greater amount may be paid – subject to the appropriate audit being carried out.

If changes to the production affect the budget whereby the total ADQPE is likely to vary by +/- 20% or +/- 1,000,000 AED (whichever is smaller) from the Interim Certificate value and/or changes are made to creative personnel, cast, and/or filming locations, production schedule, material changes to the production script), the Applicant must notify ADFC in writing at the time of making such changes and confirm with ADFC whether implementing them may affect the eligibility of the production for a Rebate.

There is not a required percentage but we encourage productions to hire local crew and every project receiving the rebate must provide internship opportunities (see Clause 5 – Talent Development).

The applicant must submit the completed Final Certificate submission documents within 180 days of completion of the production or post-production work (as applicable) in Abu Dhabi. Upon receipt of all the required documentation, including the Audited Expenditure Statement, the final assessment will be completed by ADFC within sixty (60) business days from the completion of the Final Certificate Submission and the Final Certificate will be issued within fifteen (15) business days from the completion of the final assessment. The Rebate will be paid within thirty (30) business days of issue of the Final Certificate.

Independent auditors, with experience in the entertainment industry, must be approved by ADFC to carry out the final audit, as well as to verify the ADQPE and issue the Audited Expenditure Statement accompanied by the auditor’s working spreadsheet.

Please see appendices 2B, 2D and 4 in the Rebate Guidelines for a complete list of requirements. In summary the main requirements are:

Within 180 days of the completion of all production or post-production (as applicable) work in Abu Dhabi, the applicant must submit the following to ADFC:

• An Audited Expenditure Statement and corresponding Auditor’s Working Sheet prepared by an independent certified auditor and not an employee of the applicant company or its subsidiaries. ADFC must give prior approval of the certified auditor;

• Sample footage, visual material and/or rushes shot in Abu Dhabi, and a first fine cut of the production;

• A declaration (sworn statement) from the Applicant and Producer with corresponding lawyer’s evidence of certification and dated printout from the register of lawyer on which they are enrolled;

• Any other documents and materials as may be requested by ADFC.