Creative Industries Tax Reliefs: At a glance

: Last Updated: 23 July 2020

Creative Industries Tax Reliefs, are a growing suite of special company tax reliefs that are similar in form to Research & Development tax relief.

They comprise:

Film tax relief.
Animation tax relief.
High-end TV and children's programming.
Video Games Production tax relief.
Theatre tax relief.
Orchestra tax relief.

These reliefs are available for:

Film production companies producing films.
Television production companies producing relevant animation or high-end television programmes.
Video games development companies.
Theatre production companies.
Orchestra production companies.

Qualifying companies can claim either:

An additional tax deduction (the enhancement) of up to 100% of enhanceable expenditure or,
if a loss is surrendered, 25% of the loss up to the amount of enhanceable expenditure

Reliefs at a glance

Tax relief	Film	Animation	High-end TV
When from:	1 Jan 2007	1 April 2013	1 April 2013 Extended to Children's TV 1 April 2015
Conditions	British film Intended for theatrical release At least 10% of the total production costs relate to activities in the UK Prior to 1 April 2014 this figure was 25%	A programme made in the EEA Intended for broadcast At least 51% of the total core expenditure is on animation At least 10% of the total production costs relate to activities in the UK Prior to 1 April 2015 this figure was 25% Animations commissioned together are treated as one programme	A programme made in the EEA Intended for broadcast The programme is a drama, comedy or documentary At least 10% of the total production costs relate to activities in the UK Prior to 1 April 2015 this figure was 25% The average qualifying production costs per hour of production length is not less than £1million per hour (not applicable for Children's TV) The slot length in relation to the programme must be greater than 30 minutes (not applicable for Children's TV) Programmes commissioned together are treated as one programme
Exclusions		No relief for a programme that: is an advertisement or promotional programme is a news, current affairs or discussion programme is a quiz or game show, panel show, variety show, or similar programme consists of or includes an element of competition or contest broadcasts live events, including theatrical and artistic performance is produced for training purposes	No relief for a programme that: is an advertisement or promotional programme is a news, current affairs or discussion programme is a quiz or game show, panel show, variety show, or similar programme (but see exception for children's programme) consists of or includes an element of competition or contest broadcasts live events, including theatrical and artistic performance is produced for training purposes
Enhanceable Expenditure	The lesser of UK qualifying expenditure 80% of total qualifying expenditure	The lesser of UK qualifying expenditure 80% of total qualifying expenditure	The lesser of UK qualifying expenditure 80% of total qualifying expenditure
Max claims	Prior to 1 April 2015 Limited-budget films relief Limited budget means £20 million or less Qualifying companies can claim either: an additional tax deduction (the enhancement) of 100% of enhanceable expenditure if a loss is surrendered: 25% of the loss up to the amount of enhanceable expenditure Other films are entitled to either: a tax deduction of 80% of enhanceable expenditure if a loss is surrendered: 20% of the loss up to the amount of the enhanceable expenditure From 1 April 2015 The distinction between limited budget and other films is removed. Qualifying companies can claim either: an additional tax deduction (the enhancement) of 100% of enhanceable expenditure if a loss is surrendered: 25% of the loss up to the amount of enhanceable expenditure	Qualifying companies can claim either: an additional tax deduction (the enhancement) of 100% of enhanceable expenditure if a loss is surrendered: 25% of the loss up to the amount of enhanceable expenditure	Qualifying companies can claim either: an additional tax deduction (the enhancement) of 100% of enhanceable expenditure if a loss is surrendered: 25% of the loss up to the amount of enhanceable expenditure
Links	Film Tax Relief	Animation Tax Relief	Television Tax Relief, including Children's programming

Tax relief	Video Games Development	Theatre	Orchestras
When from:	1 April 2014	1 September 2014	1 April 2016
Conditions	Video games that are certified as culturally British Intended for supply At least 25% of production costs are incurred in the EEA	At least 25% of production costs are incurred in the EEA A theatrical production includes a ballet, play, opera, musical, circus or other dramatic piece Performances must be live A production may be a touring production or static	New legislation included in the Finance Act 2016 Qualifying companies must be engaged in the production of live orchestral performances Tax relief will be in respect of the creative and production costs incurred in producing live orchestral performances
Exclusions	No relief for games that are produced for: advertising promotion gambling	No relief if: there is an advertising or promotion purpose the performance consists of or includes an element of competition or contest a wild animal is to be used in any performance the production is of a sexual nature making a relevant recording is one of the main objects of the production	Proposed exclusions: entertainment with a competitive element performances where the sole or main purpose is for advertising performances intended solely or mainly for recording or broadcast
Enhanceable expenditure	The lesser of EEA qualifying expenditure 80% of total qualifying expenditure	The lesser of EEA qualifying expenditure 80% of total qualifying expenditure	The lesser of EEA qualifying expenditure 80% of total qualifying expenditure
Max claims	Qualifying companies can claim either: an additional tax deduction (the enhancement) of 100% of enhanceable expenditure if a loss is surrendered: 25% of the loss up to the amount of enhanceable expenditure	Qualifying companies can claim either: an additional tax deduction (the enhancement) of 100% of enhanceable expenditure if a loss is surrendered: touring performances 25% / static performances 20% of the loss up to the amount of enhanceable expenditure	Qualifying companies can claim either: an additional tax deduction (the enhancement) of 100% of enhanceable expenditure if a loss is surrendered: 25% of the loss up to the amount of enhanceable expenditure
Links	Video Games Development Tax Relief	Theatre Tax Relief	Orchestra Tax Relief