Tax Reliefs
As part of the UK, Northern Ireland benefits from a number of tax reliefs for the UK screen industries. To find out more about the various tax reliefs available click below.
- UK Film tax relief
- High-end Television tax relief
- Animation tax relief
- Children’s Television tax relief
- Video Games tax relief
UK FILM TAX RELIEF
Film Tax Relief is now available at 25% of qualifying film production expenditure, regardless of budget.
- Film tax relief is available for British qualifying films. Films must either pass the Cultural Test or qualify as an official co-production;
- Films must be intended for theatrical release;
- Films, including those made under official co-production treaties, must have a minimum UK core spend requirement of 10%;
- Tax relief is available on qualifying UK production expenditure on the lower of either: 80% of total core expenditure; or the actual UK core expenditure incurred.
- There is no cap on the amount which can be claimed.
- The film production company (FPC) responsible for the film needs to be within the UK corporation tax net.
Detailed guidance on the Film Tax Relief can be found on HMRC’s website.
Further details are available from The British Film Commission.
HIGH-END TELEVISION TAX RELIEF
High-end television (HETV) tax relief is available on qualifying UK core production expenditure on the lower of either 80% of the total core expenditure or the actual UK core expenditure incurred.
There is no cap on the amount that can be claimed.
In order to access HETV tax relief the programme must meet all of the following criteria:
- It must qualify as British by either passing the High-end Television Cultural Test or as an official co-production (with treaty partners that allow for television).
- The programme must be intended for broadcast (this includes the internet).
- The programme is a drama, comedy or documentary (a list of excluded programmes can be found on HM Revenue and Customs’ website).
- At least 10% of the core expenditure must take place in the UK.
- The average qualifying production costs per hour of production length is not less than £1million per hour (Pro rata).
- The slot length in relation to the programme must be greater than 30 minutes.
- The television production company (TPC) responsible for the programme needs to be within the UK corporation tax net.
Detailed guidance on the HETV tax relief can be found on HMRC’s website.
ANIMATION TAX RELIEF
Animation tax relief is available on qualifying UK core production expenditure on the lower of either 80% of the total core expenditure or the actual UK core expenditure incurred.
There is no cap on the amount that can be claimed.
In order to access animation tax relief the programme must meet all of the following criteria:
- It must qualify as British by either passing the Animation Cultural Test or qualify as an official co-production (with treaty partners that allow for television)
- The programme must be intended for broadcast (this includes the internet).
- At least 51% of the total core expenditure is on animation.
- At least 10% of the core expenditure must be UK expenditure.
- The animation production company (APC) responsible for the programme needs to be within the UK corporation tax net.
- The programme must not be one of the excluded programmes (a list of excluded programmes can be found on HMRC’s website).
Detailed guidance on the animation tax relief can be found on HMRC’s website.
CHILDREN’S TELEVISION TAX RELIEF
Children’s television tax relief is available on qualifying UK core production expenditure on the lower of either 80% of the total core expenditure or the actual UK core expenditure incurred.
There is no cap on the amount that can be claimed.
In order to access animation tax relief the programme must meet all of the following criteria:
- It must qualify as British by either passing the Children’s Television Cultural Test or qualify as an official co-production (with treaty partners that allow for television).
- The programme must be intended for broadcast (this includes the internet).
- At least 51% of the total core expenditure is on live action.
- At least 10% of the core expenditure must be UK expenditure.
- The children’s television production company (CTPC) responsible for the programme needs to be within the UK corporation tax net.
- The programme must not be one of the excluded programmes (a list of excluded programmes can be found on HMRC’s website). Gameshows will qualify if the prize total does not exceed £1,000.
- The primary target audience of the programme will be under the age of 15.
Detailed guidance on the children’s television tax relief can be found on HMRC’s website.
VIDEO GAMES TAX RELIEF
Video games tax relief is available on qualifying UK/EEA production expenditure on the lower of either 80% of the total core expenditure or the actual UK/EEA core expenditure incurred.
There is no cap on the amount that can be claimed.
Accessing video games tax relief:
It must qualify as British under the Video Games Cultural Test.
- The video game must be intended for release.
- At least 25% of the core expenditure must take place in the UK/EEA.
- The video game development company (VGDC) responsible for the video game needs to be within the UK corporation tax net.
Further details on accessing the Video Games Tax Relief can be found on HMRC’s website.
For further information on the Cultural Test and UK Creative Industry Tax Reliefs please visit the British Film Institute website.
