The problem facing cinemas is not that too few films are being released; it is that there is not enough variety and quality in the films that are reaching cinemas to tempt cinemagoers through the doors. The solution is therefore not simply more films, but better films with improved marketing. That should in part be addressed by Government through our recommendation for a distribution tax relief (paragraph 27), which will help to grow domestic demand for British films and enable cinemas to benefit from the Independent Film Tax Credit. (Conclusion, Paragraph 166)