Corporation Tax Act 2009 section 1179DG

Excluded programmes

Section 1179DG defines the types of television programmes that are excluded from the audio-visual expenditure credit regime and therefore cannot qualify for tax relief.

• Several categories of television programme are automatically excluded, including advertisements, news and current affairs, game shows, chat shows, live event broadcasts, and training programmes.
• Programmes that include competitions or contests, or show the results of competitions or contests, are also excluded from relief.
• A limited exception exists for children's programmes: a children's quiz show, game show, or programme featuring a competition or contest is not excluded provided the total prizes do not exceed £1,000.
• The Treasury has the power to increase the £1,000 prize limit by regulations, allowing the threshold to be updated without primary legislation.