Children's Television Tax Relief

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Children's Television Tax Relief

Children’s Television Tax Relief is related to the High-end Television Relief, but targets instead the producers of projects and programmes fully intended for a young audience. It is necessary for the claiming company to have been incorporated in the UK, or paying UK Corporation Tax. Since the Tax Relief is deducted or paid back through Corporate Tax calculations, it is a major requirement. A company must be engaged throughout all steps of the show production, from planning to postproduction; and also be directly engaged in the negotiation, contracting and direct payment for related goods and services of the programme production.

Children's Television Tax Relief Eligibility

 ‘Does My Company Qualify For Children’s Television Tax Relief?

Here are some of the main eligibility criteria for Children’s Television Tax Relief: 

  • A project will qualify if it passes The Cultural Test – and for Children’s Television, out of the 35 possible points, 18 are the requirements for passing – or if it officially considered a co-production
  • It must be created with the end goal of broadcasting it to a public, either online or on TV, and the target audience must be children, aged 15 and under and be created with children in mind
  • A programme should be either legible text or images (moving or still), or a mixture of both and quizzes, game shows and similar competition-based programmes are accepted only if the total of the prizes amount does not surpass £1000
  • A production must also be mainly live action (51% and upwards), or otherwise falls under the Animation Tax Relief scheme

Children's Television Tax Relief Additional Information

If a show takes the form of an advertisement or other promotional materials, or involves current events, news and discussions based on them, it will not be considered for Children’s Television Tax Relief. Programmes created for conducting trainings do not qualify, as neither do broadcasts of other artistic life performance, such as theatrical or musical shows.

The relief is capped at 80% of the total budget for production, but there is no limit on the amount of tax relief that can be requested by a company.

Additional Funding Opportunities

There are many tax incentives, grants and funding initiatives available to UK businesses. Whether you’re a start-up or an established business, we can provide you with the crucial advice that will help you access additional cash to help your business grow. We are partnered with Counting King, an industry leading firm that specialise in tax incentives that can support you with accessing additional funding support. Get in touch to find out more about what cash is available to you today! 

Children's Television Tax Relief Documentation Requirement ​

To file for your Children’s Television Tax Relief you will need the following documentation: 

BFI Certification

British cultural certification that has to be accredited by the British Film Institute (BFI).

BFI Certification

British cultural certification that has to be accredited by the British Film Institute (BFI).

UK Expenditure

Provide statements of your core expenditure which are clearly outlined as either UK or non-UK expenditure.

UK Expenditure

Provide statements of your core expenditure which are clearly outlined as either UK or non-UK expenditure.

Breakdown

Expenditure breakdown should be categorised.

Breakdown

Expenditure breakdown should be categorised.

For any help or advice please contact us:

Get in touch today to discuss your Children's Television Tax Relief Claim

If you require any additional support with your BFI certification, we provide this service for FREE. 

For any additional information on: 

  • Eligibility criteria
  • How much you can claim 
  • How we can support you and your company throughout the process of the claim 
  • Our additional services to support your  business growth 


Just fill out the contact form with a short message about what your query is and one of our experts will get in touch with you.

Our experts are here to help you fully understand the qualifying rules, and how your company fits HMRC’s requirements so that you can fully maximize your Children’s Television Tax Relief claim. 

Take advantage of our FREE 1 hour consultation for any additional services that you’d like to take advantage of today. 

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Find out more about the process for claiming and what the main benefits of claiming with HDH Accountants are

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