Corporation Tax Act 2009 section 1216CE

UK expenditure

Section 1216CE sets out the minimum UK expenditure requirement that must be met for a television programme to qualify for tax relief.

• At least 25% of the core production expenditure on the relevant programme must be UK expenditure.
• For a British programme that is not a qualifying co-production, at least 10% of the expenditure must come from the production company itself.
• For a qualifying co-production, at least 10% of the expenditure must come from the co-producers.
• HM Treasury has the power to vary the minimum percentage of UK expenditure by regulations.