S1216AI Corporation Tax Act 2009 (CTA 2009)
A co-production is a programme that is produced under the terms of an international co-production agreement between two or more countries or authorities.
In the UK, such programmes are made under:
- a bilateral co-production treaty, or
- the European Convention on Cinematic Co-production.
The aim of these agreements is to encourage international co-operation between programme makers, working together to produce a programme involving the skills and resources of more than one country. Further details, including the text of the relevant agreements, are available on the Department for Culture, Media & Sport website.
One of the benefits of making a programme as an official co-production is that the producers are able to have access to the support provided to national programmes in each of the co-producing countries. This includes tax relief where appropriate.
As for other programmes, a co-production must be certified as a British television programme in order to be eligible for Television Tax Relief (TTR) (TPC40030).
Co-productions will be certified as British by meeting the requirements of:
- one of the UK’s international bilateral co-production agreements, or
- the European Convention on Cinematographic co-Production (ECCC).
Programmes made jointly by more than one producer in different countries but outside the terms of these international agreements are not treated as co-productions for the purposes of Part 15A CTA 2009.