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CTR Introduced 1st April 2015

Children's Television Tax Relief

Children's Television Tax Relief extends the benefits of High-End Television Tax Relief specifically for children's television programme producers. It was introduced to support the creation of quality children's content.

Established under Finance Act 2015 (Section 30)

April 2024 Update: This relief is now part of the Audio-Visual Expenditure Credit (AVEC) scheme, offering enhanced rates of 34-39% on qualifying UK expenditure.

Eligible Entities

  • ✓ Television production companies incorporated in the UK
  • ✓ Companies with a UK permanent establishment subject to Corporation Tax

Qualifying Criteria

  • 1. Must obtain a Cultural Certificate from the BFI Certification Unit
  • 2. Primary audience is expected to be under the age of 15
  • 3. At least 10% of core costs must relate to UK activities
  • 4. Programme must be intended for broadcast

Cultural Test Requirements

The BFI Cultural Test is points-based, assessing whether a programme qualifies as British children's content.

16/31
Minimum points required

Assessment Categories

  • * Cultural content
  • * Cultural contribution
  • * Cultural hubs
  • * Personnel

Core Expenditure

Eligible for tax relief enhancement

  • ✓ Pre-production costs
  • ✓ Principal photography costs
  • ✓ Post-production costs

Non-Core Expenditure

Not eligible for enhancement

  • ✗ Development expenditure
  • ✗ Marketing and distribution
  • ✗ Financing costs

Speak With a Specialist

CTR, grants, maybe both - let's figure out what makes sense for you. It's free to find out.

Check Your Eligibility

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