Children’s Television Tax Relief (CTR)

Children’s Television Tax Relief is one category within Creative Industry Tax Reliefs. CTR is an extension of high-end television and animation relief but is specifically for the producers of children’s television programmes. Programmes commissioned together are treated as one programme.

Eligible programme

  • Intended for broadcast
  • Must be for children – the primary audience is expected to be <15 years
  • At least 10% of the total production costs relate to UK activities
  • Quizzes, game shows, and other programmes including an element of competition or contest may qualify if the prize total doesn’t exceed £1,000.
  • 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 panel show, variety show, or similar programme
  • Broadcasts live events, including theatrical and artistic performance
  • Is produced for training purposes

Still unsure if you qualify? To find out if your film is eligible for Children’s Television Tax Relief (CTR), call us on 01332 477 070 or email info@randduk.com.

Category:

Children’s Television Tax Relief (CTR)

R&D tax credits benefits:

  • Produce more British children’s television programmes
  • Push the boundaries of children’s television in the UK
  • Enables exploration of new techniques & media

Learn more:

HMRC’s Website

“High quality children’s television is not only entertaining but plays a vital role in stimulating learning.”

Karen Bradley | Culture Secretary for UK Government

Get in touch today!

Call randd uk on 01332 477 070 to find out how you can benefit from Creative Industry Tax Relief.

Menu