Accessing High End Television (HETV) Tax Relief
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.
If you have any questions about accessing High End Television Tax Relief please get in touch with Ian Gibbon or David Gibbs.
