Television tax reliefs ― the separate programme trade

Produced by Tolley

The following Corporation Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Television tax reliefs ― the separate programme trade
  • Introduction
  • The separate programme trade
  • Calculating the profits and losses of the separate trade
  • Income
  • Expenses
  • Obtaining the relevant information

Television tax reliefs ― the separate programme trade


This guidance note supplements the Television tax reliefs ― key provisions guidance note, which sets out the main conditions to be satisfied in order to qualify for television tax relief (TTR).

The legislation relating to TTR was introduced by FA 2013 and is included in CTA 2009, ss 1216A–1216EC (Pt 15A). It provides relief for qualifying expenditure incurred on high-end television productions and animations. The legislation was subsequently extended by FA 2015, s 30 to include relief for qualifying expenditure incurred on the production of children’s television programmes.

The tax reliefs available for the three categories of production (high-end television, animations and children’s television programmes) are not separated by type and are referred to collectively as TTR in the legislation. There are no differences in how the rules relating to the separate programme trade apply to the three production types.

Prior to 1 January 2021, animation tax relief, along with the other reliefs for high-end television and video games, had to have state aid approval from the EU.

Post 1 January 2021, with the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU, state aid rules have been replaced by a subsidy control system in the EU-UK Trade and Cooperation Agreement (TCA) which prohibits certain specified subsidies if the subsidies concerned have or could have a material effect on trade or investment between the EU and the UK. However there is currently no detail on the operation of the subsidy control system

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