Television Tax Relief

High-end Television Tax Relief (HTR) was introduced in April 2013 alongside Animation Tax Relief (ATR) following the successful implementation of Film Tax Relief (FTR) in 2007.

With the Film/TV industry shifting content, talent and finance from the big screen to big budget TV series we are seeing more and more HTR claims here at NLP.

Our industry leading knowledge and experience is key to not only processing and claiming the tax relief but ensuring the entire project runs successfully and to plan.  This is led by  Dave Morrison, Dave is an industry leading expert in the film and media sectors, whom has also been involved in many successful Creative Industry Tax Relief (CITR) claims.

To be entitled to claim HTR your programme must; pass the BFI cultural test (similar to that for FTR but within the European Economic Area) or be an international co-production, be intended for broadcast, be a drama, comedy or documentary, have at least 10% of the total production costs relate to activities in the UK, have an average qualifying production costs per hour of production length of not less than £1million per hour, and the slot length in relation to the programme must be greater than 30 minutes.

However, your company cannot claim HTR 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.

To receive our NLP TVTR Factsheet and for regular updates please click here.

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