High-end Television Tax Relief (HTR)
High-end Television Tax Relief is one category within Creative Industry Tax Reliefs. Programmes commissioned together are treated as one programme.
- Intended for broadcast
- Is a drama, comedy or documentary
- At least 10% of the total production costs relate to UK activities
- Average qualifying production costs p/hour of production length is more than £1 million per hour
- Slot length in relation to the programme must be at least 30 mins
- Programme passes the cultural test or qualifies as an official co-production
Your company CANNOT claim if the programme
- 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
Still unsure if you qualify? To find out if your programme is eligible for High-end Television Tax Relief (HTR), call us on 01332 477 070 or email firstname.lastname@example.org.