Additional Media Reliefs
The government is looking to enhance reliefs available within theatre and television production industry. A new corporation tax relief (at a rate of 25% on qualifying production expenditure) for the production of children’s television programmes will be introduced from 1 April 2015. They will consult on the introduction of an orchestra corporation tax relief from 1 April 2016 and they are also looking at whether to reduce the minimum UK expenditure for high-end TV relief from 25% to 10% and modernise the cultural test, to bring the relief in line with film tax relief.
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Date: 3rd December, 2014 |
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