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.