If you’re working on a TV production aimed at kids – good news – you may be able to pay less Corporation Tax via Children’s Television Tax Relief (CTR).
Who qualifies for Children’s Television Tax Relief?
Your company will be entitled to Children’s Television Tax Relief on a programme if:
- the programme passes the cultural test – a similar test to that for Film Tax Relief, but within the European Economic Area (EU countries and also Iceland, Liechtenstein, and Norway)
- the programme is intended for broadcast
- the primary audience is expected to be under the age of 15
- at least 10% of the total production costs relate to activities in the UK
Quizzes, game shows, and other programmes including an element of competition or contest may qualify, but only if the prize total does not exceed £1,000.
Programmes commissioned together are treated as one programme.
Who doesn’t qualify for Children’s Television Tax Relief?
Your company cannot claim CTR if the programme:
- is an advertisement or promotional programme
- is a news, current affairs, or discussion programme
- is a panel show, variety show, or similar programme
- broadcasts live events, including theatrical, and artistic performance
- is produced for training purposes
This information is for guidance purposes only. Due to the complex nature of the criteria for Children’s Television Tax Relief, it is highly recommended that you speak to your accountant before assuming your project qualifies.