London is an attractive destination for all content production. The wealth of world-class talent and resources are underpinned by generous and user-friendly tax reliefs that can help you bring your project to the capital. Best of all:

• 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 Television Production Company (TPC) can claim tax relief of up to 25% of qualifying expenditure for scripted television projects that qualify as British.

To qualify for high-end television tax relief, projects must:

• As of April 2015: Have a minimum 10% (previously 25%) of core expenditure spent in the UK
• Be intended for broadcast (includes internet broadcast)
• Be a drama, documentary or drama/comedy
• Have a minimum core expenditure of £1 million per slot time hour
• Have one TPC registered with Companies House and set up before principal photography begins
• The TPC must be responsible for all the television production making activity from pre-production through to completion
• Be commissioned for a slot length greater than 30 minutes, i.e. the cumulative slot length of all shows commissioned together must be in excess of 30 minutes

How your project can qualify as British

Your television programme can qualify as British by passing the cultural test, or as an official co-production.

The cultural test will be modernised, as announced in the 2015 budget – further details to follow.

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 high-end television

Contact the Certification Unit at the BFI for more information: