Corporation Tax Act 2009 section 1216AC

Types of programme eligible to be relevant programmes

Section 1216AC defines the categories of programme that can qualify as relevant programmes for the purposes of television tax relief, covering drama, children's programmes, and animation.

• A programme qualifies as a drama if it consists wholly or mainly of a depiction of events performed by one or more persons playing a role, whether through speech, acting, singing, or dancing — comedy is also included within this definition
• A programme qualifies as a children's programme if, at the time production begins, the intended primary audience is expected to be under 15 years old
• A drama or documentary programme will be treated as animation if at least 51% of total core expenditure is spent on animation
• These categories determine which programmes may be eligible for television tax relief under the broader relevant programme rules