Overview of television tax reliefs

This guidance note sets out the provisions governing the additional tax reliefs available for television production companies prior to 1 January 2024 on which date the revised relief for audio-visual content known as the audio-visual expenditure credit (AVEC) became available, see the Audio visual expenditure credit (AVEC) ― key provisions guidance note. The television tax reliefs described below are no longer available for productions that start principal photography after 31 March 2025. The television tax relief detailed below remain relevant for continuing productions up to 31 March 2027 but from 1 April 2027 these tax reliefs will cease.

Television tax reliefs (TTRs) apply to eligible expenditure incurred on relevant programmes by a television production company. In addition to meeting the criteria for being classed as a television production company, other conditions must be satisfied to make a claim for TTR.

In summary, the following must be met before TTR is available:

1. •

   the production company must be subject to UK corporation tax (UK permanent establishments of non-UK resident companies