Children's television tax relief
This Tax Information and Impact Note is about tax relief for children's television programmes.
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The measure will extend the existing television tax reliefs for animation and high-end television to children’s programming. Relief will apply at a rate of 25% on enhanceable expenditure for all eligible children’s television programmes. Children’s programming will not be subject to the £1 million per programme hour threshold or the 30 minute slot length that apply to high-end television programmes.