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HTR Introduced 1st April 2013

High-End Television Tax Relief

High-End Television Tax Relief supports qualifying television productions with high production values. The relief provides significant tax benefits to production companies creating quality drama, documentary, and other high-end content.

Established under Finance Act 2013

April 2024 Update: This relief is now part of the Audio-Visual Expenditure Credit (AVEC) scheme, offering enhanced rates of 34-39% on qualifying UK expenditure.

Eligible Entities

  • ✓ Television production companies incorporated in the UK
  • ✓ Companies with a UK permanent establishment subject to Corporation Tax

Qualifying Criteria

  • 1. Must obtain a Cultural Certificate from the BFI Certification Unit
  • 2. Slot length must be greater than 30 minutes
  • 3. Average core expenditure must exceed £1 million per hour of slot length
  • 4. At least 10% of core costs must relate to UK activities
  • 5. Programme must be intended for broadcast

Cultural Test Requirements

The BFI Cultural Test is points-based, assessing whether a television programme qualifies for the relief.

16/31
Minimum points required

Assessment Categories

  • * Cultural content
  • * Cultural contribution
  • * Cultural hubs
  • * Personnel

Core Expenditure

Eligible for tax relief enhancement

  • ✓ Pre-production costs
  • ✓ Principal photography costs
  • ✓ Post-production costs

Non-Core Expenditure

Not eligible for enhancement

  • ✗ Development expenditure
  • ✗ Marketing and distribution
  • ✗ Financing costs

Speak With a Specialist

HTR, grants, maybe both - let's figure out what makes sense for you. It's free to find out.

Check Your Eligibility

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