UK High-End TV Tax Relief


Type of incentiveTax Rebate
Qualifying formats
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
Qualifying productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend25.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 25.00%
  • - Cultural Test
When will the benefit/incentive be received?
    Additional incentives or advantages
    • - For scripted television projects with a minimum core expenditure of £1 million per broadcast hour, the TV Production Company (TPC) can claim a rebate of up to 25% of qualifying UK expenditure. TV Tax Relief is available for British qualifying scripted television. TV projects must either pass the Cultural Test or qualify as an official co-production. TV projects must be intended for broadcast (including internet). TV projects, including those made under official co-production treaties, must reach a minimum UK spend requirement of 25%. Tax Relief is available on qualifying UK production expenditure on the lower of either: - 80% of total core expenditure; or - the actual UK core expenditure incurred There is no cap on the amount which can be claimed The TPC responsible for the project needs to be within the UK corporation tax net