Channel Four Films and the Industrial Context

At the top end C4 films were cost £500k-£600k. This compared to the normally funded feature films of the time which typically cost around £3-4 million. Until 1985 C4 films proved attractive to filmmakers and producers. here was a generous system of tax write offs against production costs in which costs could be written off against profits straight away whilst films not initially targeted at TV had their cost written off over several years. Niger Lawson has a budget of 1985 to reduce tax shelter as the government sought to ensure that the film-making business got its share.