Does 3D or stereoscopic filming qualify for the Digital Animation or Visual Effects (DAVE) tax credit?
The 3D filming process involves two cameras set together filming a scene simultaneously. For example, one camera can be set horizontally to film the scene, similar to the regular filming process and a second camera can be set vertically to film the same scene which is being reflected off a mirror placed above the horizontal camera. Normally one camera is stationary and the second camera can be adjusted from side to side or up and down to capture the shot required. There are various different adjustments that can be made by the camera operators during the filming to capture the images desired i.e. zooming in or out or side to side, focussing on specific images etc. The two cameras are digital cameras and feed the digital images to storage media or to computers. The digital images captured from both cameras are then manipulated with the use of specialized computer programs to create the 3D effect that is desired. These manipulations include combining the two shots for alignment, depth pe
