Corporation Tax Act 2009 section 1216C

Availability and overview of television tax relief

Section 1216C sets out the conditions that must be met for a television production company to claim television tax relief, explains how the relief is given, and prevents double claims where other reliefs have already been received for the same expenditure.

• A relevant programme must be intended for broadcast, qualify as a British programme, and meet the required level of UK core expenditure to be eligible for television tax relief
• Relief is given through additional deductions and television tax credits within the company's separate programme trade for corporation tax purposes
• Television tax relief cannot be claimed if the company has already received an R&D expenditure credit or other R&D relief under Part 13 for the same expenses, preventing double claims on the same expenditure
• The chapter also covers provisions relating to unpaid costs, inflated claims, confidentiality of information, and directs companies to Schedule 18 of Finance Act 1998 for the claims procedure