If your company is working on a production for television deemed as ‘High-End’, you may be entitled to pay less Corporation Tax via High-end Television Tax Relief.
Who qualifies for High-end Television Tax Relief?
Your company will be entitled to High-end Television Tax Relief on a TV programme if:
- it 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)
- it’s intended for broadcast
- it’s a drama, comedy or documentary
- at least 10% of the total production costs relate to activities in the UK
- the average qualifying production costs per hour of production length is not less than £1 million per hour
- the slot length in relation to the programme is greater than 30 minutes
Programmes commissioned together are treated as one programme.
Who doesn’t qualify for High-end Television Tax Relief?
Sadly, your company can’t claim HTR if the programme:
- is an advertisement or promotional programme
- is a news, current affairs, or discussion programme
- is a quiz or game show, panel show, variety show, or similar programme
- consists of or includes an element of competition or contest
- broadcasts live events, including theatrical and artistic performances
- is produced for training purposes
This advice in this blog is for guidance purposes only. Due to the complex nature of the criteria for High-end Television Tax Relief, it is highly recommended that you speak to your accountant before assuming your project qualifies.