What are the four eligible categories of qualifying television programme under CTA 2009 section 1179DF?

Section 1179DF of the Corporation Tax Act 2009 defines four eligible categories of television programme that can qualify for audio-visual expenditure credit: dramas, documentaries, animations, and children's programmes. Each category has its own specific statutory definition setting out the criteria a programme must meet to qualify.

How does section 1179DF define a drama for audio-visual expenditure credit purposes?

A drama is a television programme that consists wholly or mainly of a depiction of events, where those events are depicted wholly or mainly by performers, and the whole or a major proportion of what those performers do — through speech, acting, singing, or dancing — involves playing a role. Comedies are included within this definition.

What is the difference between a drama and a documentary under section 1179DF?

A documentary depicts real events, places, or circumstances, is not a drama, and is primarily intended to record or inform. If a programme about real events uses performers playing roles to such an extent that it meets the drama definition, it is classified as a drama rather than a documentary under section 1179DF.

How is a children's programme defined under CTA 2009 section 1179DF?

A programme qualifies as a children's programme if, at the point when production activities begin, it is reasonable to expect that its primary audience will be under the age of 15. A programme can qualify under more than one category, for example as both an animation and a children's programme simultaneously.

Corporation Tax Act 2009 section 1179DF

Categories of qualifying programme

Section 1179DF defines the four eligible categories of television programme that can qualify for audio-visual expenditure credit, and sets out the criteria for each category.

The four eligible categories of television programme are dramas, documentaries, animations, and children's programmes.
A drama is a programme that mainly depicts events through performers playing roles — this includes comedies — while a documentary depicts real events, places or circumstances and is primarily intended to record or inform.
A children's programme is one where, at the start of production activities, it is reasonable to expect the primary audience will be under the age of 15.
The definition of animation is provided separately in section 1179EA(3) of the Act.

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