High-End Television Tax Relief (HTR)
For scripted television projects with a minimum core expenditure of £1 million per broadcast hour, you can claim a rebate of up to 25%.
All projects will need to pass a cultural test set by the British Film Institute.
Creative industry tax reliefs
Film tax relief (FTR)
Your company can claim FTR on a film as long as:
- The film passes the culture test
- The film is intended for theatrical release
- At least 10% of the total production costs relate to activities in the UK
Taxation in film guidance