Knowledge

We help make your business a success

Tax relief for Children’s Television (CTR)

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.


 

Our invoice templates are professional and sharp. Use them to directly invoice your clients and get paid fast.

From understanding expenses to starting a limited company, our downloadable business guides can help you.

If a client hasn't paid an invoice, download our late payment reminder templates and get that invoice paid fast.

Philip Hammond has just finished delivering his Autumn Budget. Here are the main announcements that affect the UK’s self-employed and small businesses.

If you're a director of a limited company, you can claim up to £150 as a business expense for a Christmas party. There are some strict rules, though.

Join our free live webinar to find out how the UK's self-employed and small business owners are affected by the Autumn Budget. Includes Q&A session.

The best accounting advice

Our accredited team are on hand to help you choose the best package

We understand that it can be difficult deciding whether or not to switch accountants, but at Crunch we’ll offer you fair, unbiased advice on what’s best for you.