Referral of the proposed subsidy to UDX Development Company Limited by the Department for Culture Media and Sport

12 August 2026: The SAU has published its report providing advice to DCMS concerning its proposed subsidy to UDX. The report sets out the SAU’s evaluation of DCMS’ Assessment of Compliance of its proposed subsidy with the requirements set out in the Subsidy Control Act 2022.    

30 June 2026: The SAU has accepted a request for a report from DCMS concerning the proposed subsidy to UDX. This request relates to a Subsidy of Particular Interest.

The SAU will prepare a report, which will provide an evaluation of DCMS’ assessment of whether the subsidy complies with the subsidy control requirements (Assessment of Compliance). The SAU will complete its report within 30 working days.

Information about the subsidy provided by DCMS

The Department for Culture, Media and Sport (DCMS) is proposing to award a £400 million grant to UDX Development Company Limited to enable their expansion to the UK where they intend to build a new theme park and resort in Bedfordshire. This subsidy will secure UDX’s multi-billion pound inward investment of over £6 billion, which will require significant upfront capital investment to build the theme park and resort. 

The grant, delivered by the Department for Business and Trade via the Exceptional Regional Growth Fund (eRGF) under Section 8 of the Industrial Development Act 1982, will be a contribution towards site-wide high-cost capital expenditure elements, required to enable park opening. This subsidy is part of the UK government’s support on the project. The other elements of support fall outside the scope of this referral to the SAU.