Corporation Tax Act 2009 section 1216ADA

Certain children's programmes not to be excluded programmes

Section 1216ADA provides an exception that allows certain children's game shows and quiz shows to qualify for children's television tax relief, provided the total prize money remains within a specified limit.

• Children's programmes that are game shows or quiz shows are not automatically excluded from tax relief
• The programme qualifies as long as the total prize money does not exceed £1,000
• Total prize money includes all money and expenses spent on prizes offered for participating in any quiz, game, competition or contest promoted by the show
• These rules apply to accounting periods beginning on or after 1 April 2015, with special apportionment rules for periods that straddle that date