Twice a year, the Government should benchmark the value and eligibility criteria of the UK’s film and HETV tax incentives against those of other countries. Where the UK’s offer is found to be less competitive, the Government should immediately review the financial case for changing the 102 UK’s incentives in the context of the full range of economic support for the industry, and bring forward any changes deemed beneficial to maintaining overall competitiveness. (Recommendation, Paragraph 75)