This article examines the United Kingdom’s cultural test for high-end television (HETV) under the Audio-Visual Expenditure Credit (AVEC), asking whether the scheme is better understood as a safeguard for British cultural value or as a mechanism for incentivizing screen production. Drawing on policy analysis and the distinction between explicit and implicit cultural policy, it explores how the test defines cultural value and reveals tensions between cultural protection and industrial support. The points-based test translates “Britishness” into criteria concerning content, creative labor, production location and infrastructure, linking certification to fiscal support. While this framework makes certification more transparent and enhances the UK’s appeal as a production base, its benefits remain uneven. Large companies, inward-investment productions and global platforms are better positioned to meet certification and tax-credit requirements because of administrative and financial capacity. Independent, regional and lower-budget producers may benefit less, while certification does not ensure distinctive content, British ownership or sustained creative control. The article concludes that the HETV cultural test is industrially effective but culturally conditional, and should be assessed through domestic ownership, regional capacity and public cultural value.