Television programme tax reliefs explained

High-end television, animation and children’s television tax relief is available on qualifying UK core production expenditure on the lower of either 80% of the total core expenditure or the actual UK core expenditure incurred.

There is no cap on the amount that can be claimed.

Accessing high-end television (HETV) tax relief

In order to access HETV tax relief the programme must meet all of the following criteria:

  • It must qualify as British by either passing the High-end Television Cultural Test or as an official co-production (with treaty partners that allow for television).
  • The programme must be intended for broadcast (this includes the internet).
  • The programme is a drama, comedy or documentary (a list of excluded programmes can be found on HM Revenue and Customs’ website.
  • At least 10% of the core expenditure must take place in the UK.
  • The average qualifying production costs per hour of production length is not less than £1million per hour (Pro rata).
  • The slot length in relation to the programme must be greater than 30 minutes.
  • The television production company (TPC) responsible for the programme needs to be within the UK corporation tax net.

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 is on live action.
  • 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.

Video games tax relief explained

  • Video games tax relief is available on qualifying UK/EEA production expenditure on the lower of either 80% of the total core expenditure or the actual UK/EEA core expenditure incurred.
  • There is no cap on the amount that can be claimed. 

Accessing video games tax relief

  • It must qualify as British under the Video Games Cultural Test.
  • The video game must be intended for release.
  • At least 25% of the core expenditure must take place in the UK/EEA.
  • The video game development company (VGDC) responsible for the video game needs to be within the UK corporation tax net.

Our informative guide on VGTR may also provide answers to some questions you may have.

 For more information please contact Ian Gibbon or David Gibbs on +44(0)7240 9971

Ian Gibbon
Ian Gibbon
David Gibbs
David Gibbs
David Burden
David Burden