Accessing animation tax relief
In order to access animation tax relief the programme must meet all of the following criteria:
- It must qualify as British by either passing the Children’s Television Cultural Test or qualify as an official co-production (with treaty partners that allow for television).
- The programme must be intended for broadcast (this includes the internet).
- At least 51% of the total core expenditure must be on animation.
- At least 10% of the core expenditure must be UK expenditure.
- The children’s television production company (CTPC) responsible for the programme needs to be within the UK corporation tax net.
- The programme must not be one of the excluded programmes (a list of excluded programmes can be found on HMRC’s website). Gameshows will qualify if the prize total does not exceed £1,000.
- The primary target audience of the programme will be under the age of 15 years old.