The Department carried out a full 12-week consultation on the existing cultural test in 2005, and developed and published the underlying guidance in response to views expressed in that exercise.
The new test and underlying guidance, which retain many of the features of the previous versions, were developed in consultation with HM Treasury, HM Revenue and Customs and the UK Film Council and following discussions with the European Commission. Responses from the original consultation were borne in mind throughout this process.