Policy paper

Tax reliefs for the creative sector

Draft cultural tests for high-end television programmes, animation programmes and video games.

• From: Department for Culture, Media and Sport, Department for Digital, Culture, Media & Sport, and The Rt Hon Maria Miller MP
• Published: 22 April 2013

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Documents

The Cultural Test (Programmes and Video Games) Draft Regulations 2013

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Explanatory Memorandum for the Cultural Test (Programmes and Video Games) Draft Regulations 2013

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Details

This updated draft of the Cultural Test (Programmes and Video Games) Regulations 2013 relates to Parts 15A and 15B of the Corporation Tax Act 2009 and will introduce points-based “cultural tests” for television programmes (dramas, documentaries, and animation) and video games.

These tests determine whether a programme or video game may be certified as “British” by the Secretary of State for Culture, Media and Sport. Certification as a British programme or video game is a condition of eligibility for the European Commission’s State aid approval and tax relief under the Act.

A previous draft of these Regulations was published alongside the draft Finance Bill 2013 on 11 December 2012. The draft Explanatory Memorandum document explains the amendments that were made after our consultation.

The power to make these Regulations is a clause in the Finance Bill 2013.

We have published these draft Regulations before the legislation becomes law so that applicants seeking tax relief for a British programme can assess their eligibility and consider submitting a draft cultural test application to the British Film Institute (BFI).

Published 22 April 2013