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Tax relief for High-end Television (HTR)

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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