Accessing Children’s Television Tax Relief
In order to access Children’s Television Tax Relief the programme must meet all of the following criteria:
- It must qualify as British by either passing the 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 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 years old.
It is worth noting that Children’s Television Tax Relief and Animation Tax Relief is not subject the conditions of the threshold of £1million per programme hour and the 30 minute slot threshold that apply to High End TV Tax Relief.