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Creative Tax Relief Schemes

Unlock the potential of your creative projects with TBAT Innovation’s comprehensive guidance on Creative Tax Relief. From Video Games Tax Relief (VGTR) to Film and Animation Tax Relief (FTR), and beyond, we specialise in helping businesses navigate the intricacies of these incentives. Whether you’re a budding game developer, a visionary filmmaker, or a trailblazing television producer, our expert team will assist you in maximising your eligible tax relief claims. Let TBAT Innovation help you optimise your financial opportunities.

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The purpose of theatre tax relief is to encourage the production of live theatrical performances, including plays, musicals, operas, ballets, and other forms of live entertainment.

Under this relief scheme, companies with eligible productions can claim for a tax credit based on a percentage of their production costs. The relief applies to both commercial and non-commercial productions, although certain criteria must be met to qualify. Theatre tax relief provides financial assistance to help offset the costs associated with producing live theatre, which can be substantial.

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Video Games​

Video Games Tax Relief (VGTR) is a UK government incentive to support the video game industry. It provides tax relief for UK companies that produce video games, helping to make the industry more competitive globally and encouraging growth and innovation within the sector.

Under VGTR, qualifying companies can claim relief on their production costs for culturally British video games. To be eligible, the video game must pass a cultural test administered by the British Film Institute (BFI), which assesses various aspects such as the game’s setting, characters, and contribution to European and British culture.

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Film & Animation

Film and Animation Tax Relief (FTR) is a UK government incentive designed to support and promote the film and animation industries by providing tax relief for qualifying productions. FTR works similarly to Video Games Tax Relief (VGTR) but is specifically tailored for the film and animation sectors.

Qualifying productions can claim a payable tax credit of up to 25% of eligible UK expenditure, subject to passing a cultural test administered by the British Film Institute (BFI). This initiative aims to encourage investment, foster growth, and promote the UK as a hub for creative excellence in film and animation.

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Museum & Gallery Exhibitions​

Museums and Galleries Exhibition Tax Relief is accessible to eligible primary and secondary production companies organising qualifying exhibitions. A qualifying charity must operate a museum or gallery and meet specific criteria, while primary production companies must contribute creatively and oversee exhibition planning and execution.

Secondary production companies are responsible for exhibitions at specific venues and engage in decision-making for those locations. Qualifying exhibitions must present curated collections of objects or works of interest, with a portion of core costs sourced from the UK or European Economic Area.

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Children’s Television

Children’s Television Tax Relief (CTR) is a UK government incentive introduced to support the production of children’s television programs. It provides tax relief for eligible productions, helping to encourage the creation of high-quality content for children while boosting the UK’s television industry.

Under CTR, a company with qualifying productions can claim for a payable tax credit of up to 25% of qualifying UK expenditure. To be eligible, programs must meet certain criteria regarding their content, target audience, and cultural significance, as well as pass a cultural test administered by the British Film Institute (BFI) or qualify through an official co-production treaty.

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Your company may be eligible to claim Orchestra Tax Relief if it’s a qualifying orchestral production company organising a concert meeting specific criteria. Qualifying concerts must primarily feature instrumentalists, with a minimum of 12 performers, predominantly acoustic instrumentation, and intended for live performances for audiences or educational purposes. Additionally, a percentage of the concert’s core costs must relate to goods or services sourced from the UK or European Economic Area (EEA).

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High-end Television

High-end Television Tax Relief (HTR) is a UK government initiative supporting companies producing high-quality television dramas by offering tax relief to eligible productions. To qualify, programs must meet specific criteria, including passing a cultural test, meeting expenditure thresholds, and having a significant portion of costs incurred in the UK. This incentive aims to attract investment, foster growth in the UK television industry, and promote the country as a leading destination for television production.

Eligible productions can claim a payable tax credit of up to 25% of qualifying UK expenditure, providing financial support to help offset production costs and make UK-based television production more competitive internationally.

Creatives Tax Relief Schemes – Points to consider

  • It’s essential to distinguish between costs incurred within the UK or European Economic Area (EEA) and those outside of these regions.
  • Understanding the identification of Core Costs specific to each scheme is crucial.
  • Maintaining separate Profit & Loss (P&L) statements for individual trades within your company is necessary.
  • The enhanced uplift percentage varies based on the proportion of costs allocated to the UK/EEA versus the Rest of the World (ROW).
  • Properly categorising losses as attributable or non-attributable is vital for cashing in losses.
  • Additionally, the process for claiming relief differs depending on whether your game or company is in a profit- or loss-making status and the stage of development the game is in.

It’s imperative to navigate these complexities with expert guidance to optimise your tax relief claims effectively. If you would like to speak to the TBAT team regarding any of the Creative Tax Relief schemes mentioned above, or would like some advice navigating the specifics, please get in touch.

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Further Information

Get in touch with
Ian Davie
T: 01332 819740
E: info@tbat.co.uk