Tax relief for High-end Television (HTR)

Posted on Dec 14th, 2016 | Tax

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.

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Written by Tom West

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