Tax Relief For Children's Television

News Story

In 2015, a new children's television tax relief was introduced for many categories of children's television, including programming broadcast on the web.

There is no cap on the amount of tax relief which can be claimed.

All reliefs are capped at 80% of total production budget.

The benefits

A Children's Television Production Company (CTPC) can claim a tax relief of up to 25% of qualifying expenditure for qualifying children's programmes.

Children's programme tax relief has no minimum expenditure requirement.

To qualify for animation programme tax relief, projects must:

  • Be at least 51% live action (animation programmes for children qualify under the Animation Programme Tax Relief)
  • Have a minimum 10% of core expenditure spent in the UK (previously 25%)
  • Be intended for broadcast, which can include internet broadcast
  • Have one CTPC registered with Companies House and set up before recording begins
  • The CTPC must be responsible for all the television programme making activity from pre-production through to completion
  • The programme must not be an excluded programmes. Refer to HMRC for guidance on excluded programme types. Gameshows will only qualify if the prize totals do not exceed £1,000

How your project can qualify as British

A children's television programme can qualify as British by passing the cultural test, or as an official co-production.

The UK has 10 bi-lateral co-production treaties and is also a signatory to the European Convention.

Some of the bi-lateral treaties allow television co-production.

Find out about the cultural test for children's programmes

Contact the Certification Unit at the BFI

Find detailed guidance on the HMRC website