Corporation Tax Act 2009 section 104BA

Restriction on claiming other tax reliefs

Section 104BA prevents companies from claiming an R&D expenditure credit under this regime where relief has already been given for the same expenditure under one of the creative industry tax reliefs.

• Expenditure that receives an R&D expenditure credit cannot also benefit from film tax relief, television tax relief, or video games tax relief
• The restriction equally applies to relief for theatrical productions, whether claimed as an additional deduction or as a theatre tax credit
• Museums and galleries exhibition tax relief is also excluded from being claimed alongside an R&D expenditure credit on the same expenditure
• The rule works both ways: if relief has been given under any of these creative industry schemes, no R&D expenditure credit can be claimed, ensuring the same costs are not subsidised twice