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.

Eligible 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 info@randduk.com.

Category:

High-end Television Tax Relief (HTR)

R&D tax credits benefits:

  • Produce more British high-end television programmes
  • Push the boundaries of television in the UK
  • Encourage creativity in producing high-end television

Learn more:

HMRC’s Website

“The continuing success of British and International production companies in producing compelling drama in the UK means that the work investing in next generation talent and crew, funded through the levy, is ever more important.”

Kaye Elliott | Director of High-end TV at Creative Skillset

Get in touch today!

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

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