Corporation Tax: high end Television Tax Relief

Policy paper

Corporation Tax: high end Television Tax Relief

This Tax Information and Impact Note reduces the minimum UK expenditure requirement for Television Tax Relief (TTR) from 25% to 10%.

From:: HM Revenue & Customs
Published: 18 March 2015

Documents

PDF, 154 KB, 3 pages

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Details

This measure will reduce the minimum UK expenditure requirement for TTR from 25% to 10% and will modernise the cultural test, subject to state aid clearance. 皇冠体育app reduction in the minimum UK expenditure requirement will also apply to the Animation Tax Relief. 皇冠体育app measure will have effect for qualifying expenditure incurred on and after 1 April 2015, subject to state aid clearance.

Published 18 March 2015

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